Educator Expense Deduction: What Tax Pros Should Know (and Share)
- MyTAXPrepOffice Editorial Group
- 2 days ago
- 2 min read
School’s back in session—and that means educators are once again covering classroom costs out of pocket. Fortunately, the IRS offers a helpful tax break: the Educator Expense Deduction. Here’s what every tax professional should understand to advise clients accurately.
What Is the Educator Expense Deduction?
Eligible amount: Educators can deduct up to $300 in unreimbursed expenses. If both spouses are eligible educators filing jointly, the max combined deduction is $600, but no more than $300 per individual.
Who qualifies: K-12 teachers, instructors, aides, counselors, and principals who work at least 900 hours during the school year in a recognized public or private school.
What counts: Items like school supplies, books, educational software, professional development costs, and even COVID-related items (e.g. masks, sanitizers, air purifiers) qualify—if unreimbursed.
Why It Matters for Tax Preparers
This deduction is an above-the-line benefit, meaning educators don’t need to itemize to claim it. It reduces taxable income directly, making it a simple yet impactful credit—even for those using the standard deduction.
What’s Changing in 2026?
The One Big Beautiful Bill Act (OBBBA) expands eligibility to include coaches and interscholastic sports administrators, provided they meet the same 900-hour qualification. However, many educators say the capped deduction still doesn’t reflect actual out-of-pocket expenses.
Educators spending well over $300—sometimes hundreds more—may need to consider whether itemizing now makes sense, especially with higher SALT limits in play.
Action Steps for Tax Pros
Identify eligible clients — Check if they’ll qualify for up to $300 on their return.
Encourage documentation — Remind clients to save receipts and records for expenses like supplies, books, software, and PPE.
Advise proactively — Help clients weigh the benefit of itemizing if they have high expenses or state deductions to claim.
Stay updated — Watch for IRS guidance in 2026 expanding eligibility to coaches and sports staff.
Bottom line: The Educator Expense Deduction may be modest—but it’s straightforward and valuable. Proactive tax pros can make it count by helping educator clients claim the full benefit and plan ahead for potential changes in 2026.
Disclaimer: This article is for informational and educational purposes only and does not constitute legal tax advice. Advanced Tax Solutions is not liable or responsible for any damages resulting from or related to your use of this information. It is your responsibility to refer to official IRS documentation for information regarding any tax laws or tax information shown here.
