Often throughout the academic year, educators buy classroom supplies with their own money to improve their students’ learning experience. The Educator Expense Deduction helps taxpayers in education get some of that money back. Those who are eligible can deduct part of the cost of technology, supplies, and training incurred during the tax year; and can claim this deduction only for expenses that weren’t reimbursed by their employer, a grant or other sources.

So, who is eligible for this tax deduction? The taxpayer must be a K–12 teacher, instructor, counselor, principal, or aide for at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law. If you’re an eligible educator, you can deduct up to $300 ($600 if married filing jointly and both spouses are eligible educators, but no more than $300 each).

Qualified expenses are amounts you paid or incurred for participation in professional development courses, books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. For courses in health or physical education, the expenses for supplies must be for athletic supplies. Qualified expenses also include the amounts for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus. The IRS recommends keeping detailed records such as receipts or checks for the educator expense deduction, and can be claimed by completing Forms 1040, 1040-SR, or 1040-NR.