One of the stipulations for the Educator Expense Deduction is that your expenses exceed "any distribution from a qualified state tuition program that you exclude from income" (i.e. 529) on your tax return.
Please see the bulleted list at the bottom of IRS Topic 458, Educator Expense Deduction.
@kassrg
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
