Educator Expenses Deduction for Teachers Who Buy Classrooms Materials

This page last updated on
December 26, 2003

Deduction for Classroom Materials
Teachers Get a Break on Out-of-Pocket Purchases for Use in Their Classrooms

Teachers, instructors, counselors, principals, and aides who work at least 900 hours during a school year in an elementary or secondary school can take a deduction on Form 1040, even if they do not use Schedule A to itemize their deductions.

The deduction can be up to $250 of expenses for books, supplies, computer equipment (including software and services), and materials used in the classroom.

Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit.

This deduction will not apply after 2003 unless Congress votes to extend this break.

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Deduction for Classroom Materials Teachers Get a Break on Out-of-Pocket Purchases for Use in Their Classrooms

Deduction for Classroom Materials
Teachers Get a Break on Out-of-Pocket Purchases for Use in Their Classrooms