A teacher’s guide to the educator expense deduction

Classroom decorations, books, supplemental learning materials, party supplies, and occasional sweet treats are common classroom expenses for K-12 instructors. Do you have to front the costs of these expenses? A lot of times, yes.

But there’s also a teacher tax deduction available to help offset these expenses.

Let’s cover the basics on educator expense deductions here so you can maximize your tax deductions as a teacher.

What’s the educator expense tax deduction?

Eligible instructors can qualify for an educator expense tax deduction of up to $300 for tax year 2025. It extends up to $600 if an educator is married to another eligible educator and filing under the status Married Filing Jointly (up to $300 per person combined).

The $300 educator expense deduction is in addition to the itemized deduction available on Schedule A for educator expenses. For 2026, the educator could first deduct the $300 above the line and then itemize and take more than the $300 in qualifying educator expenses as an itemized deduction on Schedule A. The itemized deduction for educator expenses is unlimited.

Starting in 2026, educators will have an additional deduction available for educator expenses, if they itemize. This is on top of the above-the-line deduction mentioned above. The new, below-the-line deduction is not capped, allowing eligible educators to deduct any qualified unreimbursed expenses.

Which expenses count toward the educator expense?

Common teacher classroom supplies that fit the tax deduction include:

• Books and educational textbooks
• Computer equipment, software, and cloud services
• Industry-specific equipment
• Instructional supplies (like pens, paper, craft goods, etc.)
• Professional development courses related to curriculum or students
• Supplementary materials used in the classroom
• Athletic equipment for instructional purposes (starting with 2026 returns)

Who’s eligible for teacher tax deductions?

Before assessing which teaching supplies fall under the educator expense deduction umbrella, you must first verify if you are what the IRS acknowledges as an “eligible educator.”

An “eligible educator” describes anyone in the following roles for kindergarten through 12th-grade students:

• Teacher
• Classroom instructor
• School counselor
• School principal
• Classroom aide
• Coaches (starting with 2026 tax year returns)

In addition to the roles listed above, you must spend at least 900 hours within an academic year providing elementary or secondary education as specified under your state’s law.

Unfortunately, the educator expense deduction doesn’t apply to homeschooling instructors, or any college professor or instructor in post-secondary learning environments.

Other limitations of the educator expense deduction

There are a few additional limitations to the educator expense you should be mindful of. In fact, the deduction could be lowered due to a number of factors:

1. You should subtract tax-advantaged funds used for your own personal schooling or professional development courses, such as a Coverdell education savings account from your deduction.
2. The deduction is limited to the sum of your teaching expenses that is greater than the interest earned on Series EE or U.S. savings bonds if you’ve excluded this interest from your taxable income because it was used to pay for qualified higher education expenses.

Where to claim the educator expense deduction

If you have determined you’re eligible to claim the educator expense deduction, you can do so on one of the following tax forms:

• Form 1040 (The standard federal tax return), Schedule 1
• Form 1040-SR (The federal tax return for seniors), Schedule 1
• Form 1040-NR (The federal tax return for expat teachers)

 Help with tax breaks for teachers and other deductions

Claiming tax deductions can get complicated, especially qualifying tax breaks for teachers. Whether you choose to file with a tax pro or file with H&R Block Online, you can rest assured that we’ll get you the biggest refund possible.