What are educator expenses and how can I claim the deduction?

Article ID: 34033  

Question
What are educator expenses and how can I claim the deduction?

Answer

Educator Expenses

If you were an eligible educator, you can deduct on line 23 up to $250 of qualified expenses you paid. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.

Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts:

  • Excludable U.S. series EE and I savings bond interest from From 8815.

  • Nontaxable qualified tuition program earnings or distributions.

  • Any nontaxable distribution of Coverdell education savings account earnings.

  • Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2.


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Views: 716 Created on: Jun 15, 2013