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

Adjustments to Income

Educator Expenses

Other Rules

Continue to probe to learn if the taxpayer or spouse received reimbursement that would reduce the amount of their educator expenses. For example, ask:

  • Did you receive reimbursement that is not listed on Form W-2?
  • Did you redeem tax-free interest on U.S. Series EE and I Savings Bonds, such as redeeming savings bonds to pay educational expenses?
  • Did you receive excludable payments from a Qualified Tuition Program (QTP) or Coverdell Education Savings Account (ESA)?

Educator expenses are reduced by any of these applicable reimbursements.

Example

Evelyn managed to work 1000 hours as an educator during the tax year while completing graduate studies. She spent $200 to buy qualified school supplies for her students. She covered $400 of her own educational expenses from her Coverdell ESA. She cannot take the deduction for educator expenses.

Tip

Educator expenses are reported in the Income section of Form 1040. Don’t forget to reduce the total educator expenses by any reimbursements, nontaxable savings bond interest, or nontaxable distributions from an ESA or QTP.