Educator Expense Deduction — Write Off Classroom Spending Above the Line
What Is It?
Eligible K-12 educators can deduct certain out-of-pocket classroom expenses directly on the federal return without itemizing.
What Most People Don’t Know
- This is an above-the-line deduction.
- The IRS includes more than paper and pencils, such as certain technology and professional development.
- Married educator couples can each potentially claim up to the per-person limit if both qualify.
Frequently Asked Questions
Who counts as an eligible educator?
A: The IRS says teachers, instructors, counselors, principals, and aides can qualify if they meet the hours requirement in an eligible school.
What is the current federal amount?
A: IRS Tax Tip 2025-58 says eligible educators can deduct up to $300 each, or $600 for two married eligible educators filing jointly, subject to the per-person cap.