Teacher Professional Development Cost I attended two costly professional development courses that I did not receive reimbursement from my county. Can I claim this?

[beverlyclary71]

Teacher Professional Development Cost
I attended two costly professional development courses that I did not receive reimbursement from my county. Can I claim this?

[JulieH1]

Yes.

As an employee, you may be able to deduct certain unreimbursed expenses that the IRS considers "ordinary and necessary" to do your job. That would include things like:

• Union dues
• Tools
• Dues or subscriptions to professional societies
• Licenses
• Travel and meals for business, including DOT per diem
• Home office
• Excess educator expenses
• Education that either maintains or improves job skills or is required to keep your salary or job.

Job-related expenses aren't fully deductible as they're subject to the 2% rule.

Your total itemized deductions must exceed the standard deduction. You must also meet what’s called "the 2% floor." That is, the total of the expenses you deduct must be greater than 2% of your adjusted gross income, and you can deduct only the expenses over that amount.

You will enter them under "miscellaneous expenses" on Schedule A in the deductions and credits section