Tax Guide for Teachers and Educators

Teaching often involves spending your own money on classroom supplies, books, and materials that help your students. The tax code recognizes this with a specific deduction for eligible educators. Here's what qualifies and how to claim it.

The Educator Expense Deduction

Eligible educators can deduct up to $300 of out-of-pocket classroom expenses ($600 for two married teachers filing jointly, but not more than $300 each). This is an "above the line" deduction, meaning you can claim it whether you itemize or take the standard deduction. It reduces your adjusted gross income directly.

Who Qualifies

You qualify if you're a kindergarten through 12th grade teacher, instructor, counselor, principal, or aide, and you worked at least 900 hours during the school year at an eligible school. Homeschooling parents do not qualify for this deduction. College professors generally don't qualify under this provision either.

What Expenses Count

Books, supplies, computer equipment (including related software), other equipment, and supplementary materials used in the classroom qualify. Professional development expenses — courses and workshops that relate to the curriculum or students you teach — also qualify. COVID-19 protective items like masks, hand sanitizer, and air purifiers for classroom use count too.

Keep Your Receipts

The IRS may ask for documentation. Keep receipts for everything you purchase for your classroom. A simple folder or envelope where you collect them throughout the year makes life much easier in April.

Union Dues and Professional Expenses

Union dues are no longer deductible as a miscellaneous itemized deduction under current tax law (the deduction was suspended through 2025 by the Tax Cuts and Jobs Act). However, if you're required to pay dues to a professional organization directly related to your teaching license, they may be worth tracking in case the law changes.

Student Loan Interest

Many teachers carry student loan debt. If your income is within the eligibility range, you can deduct up to $2,500 in student loan interest as an above-the-line deduction — another benefit that reduces your AGI without requiring you to itemize.