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

Adjustments to Income Workout

Educator Expenses

Case Study 1: Deductible Educator Expenses

Tracy is a 5th and 6th grade teacher who works full-time in a year-round school. She had 1,800 hours of employment during the tax year. She spent $262 on supplies for her students. Of that amount, $212 was for educational software. The other $50 was for supplies for a unit she teaches 6th graders on health. What expenses can she deduct?

Click here for an explanation.