Eligible educators can deduct up to $250 of qualified expenses they paid during the tax year. If married filing joint and both taxpayers are eligible educators, the maximum deduction is $500. Neither spouse can deduct more than $250 of their qualified expenses.
A taxpayer is considered an eligible educator if, during the tax year, the following requirements are met:
The taxpayer is a kindergarten through grade 12:
- Principal, or
- Aide, and
- The taxpayer worked at least 900 hours in a school that provides elementary or secondary education, as determined under state law.
Qualified expenses include expenses paid for:
- Professional courses taken related to the curriculum the taxpayer teaches
- Books, supplies, equipment (including computer equipment, software and services) and other materials used in the classroom
Qualified expenses DO NOT include:
- Expenses for home schooling
- Non athletic supplies for courses in health or physical education
To enter educator expenses in a tax return, from the Main Menu of the Tax Return (Form 1040) select:
- Educator Expenses
NOTE: This is a guide on entering Educator Expenses into the TaxSlayer Pro program. This is not intended as tax advice.