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.