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URL:
https://www.irs.gov/taxtopics/tc458
Submission: On October 18 via api (October 18th 2023, 3:35:16 pm UTC) from US — Scanned from DE

Form analysis
2 forms found in the DOM

GET /site-index-search

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   POPULAR Get Your Tax Record Apply for an Employer ID Number (EIN) Check Your
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   for Free
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   PAY BY Bank Account (Direct Pay) Debit or Credit Card Payment Plan
   (Installment Agreement) Electronic Federal Tax Payment System (EFTPS)
   POPULAR Your Online Account Tax Withholding Estimator Estimated Taxes
   Penalties
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   Where's My Refund What to Expect Direct Deposit Reduced Refunds Fix/Correct a
   Return
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   Overview
   INFORMATION FOR... Individuals For you and your family Businesses &
   Self-Employed Standard mileage and other information
   POPULAR Earned Income Credit (EITC) Advance Child Tax Credit Standard
   Deduction Health Coverage Retirement Plans
 * Forms & Instructions
   Overview
   POPULAR FORMS & INSTRUCTIONS Form 1040 Individual Tax Return Form 1040
   Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer
   Identification Number (TIN) and Certification Form 4506-T Request for
   Transcript of Tax Return
   Form W-4 Employee's Withholding Certificate Form 941 Employer's Quarterly
   Federal Tax Return Form W-2 Employers engaged in a trade or business who pay
   compensation Form 9465 Installment Agreement Request
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 1. Home
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 3. Tax Topics
 4. Topic No. 458, Educator Expense Deduction


TOPIC NO. 458, EDUCATOR EXPENSE DEDUCTION

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If you're an eligible educator, you can deduct up to $300 ($600 if married
filing jointly and both spouses are eligible educators, but not more than $300
each) of unreimbursed trade or business expenses. Qualified expenses are amounts
you paid or incurred for participation in professional development courses,
books, supplies, computer equipment (including related software and services),
other equipment, and supplementary materials that you use in the classroom. For
courses in health or physical education, the expenses for supplies must be for
athletic supplies. Qualified expenses also include the amounts for personal
protective equipment, disinfectant, and other supplies used for the prevention
of the spread of coronavirus. This deduction is for expenses paid or incurred
during the tax year. You claim the deduction on Form 1040, Form 1040-SR, or Form
1040-NR (attach Schedule 1 (Form 1040)PDF).

You're an eligible educator if, for the tax year you're a kindergarten through
grade 12 teacher, instructor, counselor, principal or aide for at least 900
hours a school year in a school that provides elementary or secondary education
as determined under state law.

Qualified expenses are deductible only to the extent the amount of such expenses
exceed the following amounts for the tax year:

 * The interest on series EE and I U.S. savings bonds that you exclude from
   income because you paid qualified higher education expenses,
 * Any distribution from a qualified state tuition program that you exclude from
   income,
 * Any tax-free withdrawals from your Coverdell education savings accounts,
 * Any reimbursements you receive for expenses that aren't reported to you in
   box 1 of your Form W-2.

For additional information regarding the deduction for certain expenses of an
eligible educator, see the Instructions for Form 1040 (and Form 1040-SR)PDF or
the Instructions for Form 1040-NRPDF.

Page Last Reviewed or Updated: 18-Oct-2023
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www.irs.gov Open in urlscan Pro 2600:1401:c000:482::f50 Public Scan

Form analysis 2 forms found in the DOM

GET /site-index-search

GET /site-index-search

Text Content

www.irs.gov Open in urlscan Pro
2600:1401:c000:482::f50 Public Scan

Form analysis
2 forms found in the DOM