Eligible educators can deduct up to $300 ($600 if married filing joint and both spouses are educators, but not more than $300 each) of any unreimbursed expenses that were paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials used in the classroom.

NOTE For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics.

This deduction is for expenses paid or incurred during the tax year and can be claimed by both itemizing and non-itemizing taxpayers. 

Eligible Educators

Eligible educators are those that, for the tax year, meet the following requirements:

• K-12 Teacher, Instructor, Counselor, Principal, or Aide, and
• Work 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 that the amount of such expenses exceeds the following amounts for the tax year:
  
  • The interest on qualified U.S. savings bonds that were excluded from income for paying qualified higher education expenses,
  • Any distribution from a qualified tuition program that was excluded from income, or
  • Any tax-free withdrawals from a Coverdell Education Savings Account.

For additional information regarding personal credits and any alternative minimum tax (AMT), refer to IRS Publication 17.

Entering in Program

To enter education expenses in the TaxAct program, follow the steps below: