Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income

Educator Expenses

Eligibility

Eligible educators can deduct up to $250 of qualified expenses paid during the tax year. If the taxpayer and spouse are both eligible educators, they can deduct up to $500, but neither can deduct more than their own expenses up to $250. Any expenses exceeding $250 for either spouse may be treated as an itemized employment-related deduction on Schedule A.

At this point in the interview, you will know if the taxpayer and/or spouse are educators. Probe a little deeper to see if they qualify for this adjustment. Ask questions such as:

  • Are you or your spouse a teacher, instructor, counselor, principal, or aide in a school? (Cannot be a home school)
  • What grade or grades do you teach? (Must be K-12)
  • Were you employed for at least 900 hours during the school year? (Required minimum)
Caution

This provision is subject to change. Please see Publication 4491X for any updates.

Form 13614c, Expenses section.