Educator Deduction Increases for 2022

After 20 years with no increase, educators will be able to deduct up to $300 of out-of-pocket classroom expenses when they file their federal income tax return for tax year 2022. The limit will rise in $50 increments in future years based on inflation adjustments. For 2022, if an eligible educator is married and files a joint return with another eligible educator, the limit rises to $600 but not more than $300 for each spouse.

Unlike most other deductions, educators can claim this one even if they take the standard deduction. Eligible educators include anyone who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a public or private school for at least 900 hours during the school year. Educators can deduct the unreimbursed cost of:

  • Books, supplies, and other materials used in the classroom
  • Equipment, including computer equipment, software, and services
  • COVID-19 protective items to stop the spread of the disease in the classroom
  • Professional development courses related to the curriculum they teach or the students they teach

Qualified expenses do not include expenses for homeschooling or nonathletic supplies for courses in health or physical education.