2022 Educator Expense Deduction Increased
For tax year 2022, the maximum amount teachers and other educators can deduct for out-of-pocket classroom expenses have been increased from $250 to $300.
Qualified Educators
Eligible educators include anyone who is a kindergarten through grade 12 teacher, instructor, counselor, principal or aide in a school for at least 900 hours during the school year. Both public and private school educators qualify.
Qualified Expenses
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Books, supplies and other materials used in the classroom,
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Equipment, including computer equipment, software and services,
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COVID-19 protective items to stop the spread of the disease in the classroom. This includes face masks, disinfectant for use against COVID-19, hand soap, hand sanitizer, disposable gloves, tape, paint or chalk to guide social distancing, physical barriers, such as clear plexiglass, air purifiers and other items recommended by the Centers for Disease Control and Prevention (CDC),
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Professional development courses related to the curriculum they teach or the students they teach.
Qualified expenses do NOT include the cost of home schooling or for nonathletic supplies for courses in health or physical education.
