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Tax deduction for educators now $300

New York Teacher

Eligible educators can deduct from their federal income taxes up to $300 of unreimbursed expenses from 2023 for books, supplies, computer equipment (including related software and services), other equipment and supplementary classroom materials, according to the IRS. The agency raised the deduction for educators from $250 to $300, starting in the 2022 tax year, the first time the deduction was increased since its enactment in 2002.

If you are married, filing jointly and both spouses are educators, you can deduct up to $600, but not more than $300 each. For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics.

The educator-expense deduction is an “adjustment to gross income,” so you can use it whether you use the standard deduction or itemize on your tax return.

To be eligible for this deduction, you must work for at least 900 hours during a school year at a school that provides elementary or secondary education as a teacher, instructor, counselor, principal or aide.

You should keep documentation, such as receipts or canceled checks, for any deductions you take.

Remember, union members in New York State can deduct the full amount of union dues from their state taxes if they itemize deductions on their state tax return.

For all income tax questions, see IRS Publication 529 for miscellaneous deductions and IRS Publication 17, a guide for individuals. Both are available online.

If you are not sure whether you are entitled to a deduction, or you have any other questions regarding your tax returns, consult a tax adviser.