You can deduct up to $300 in qualified educator expenses to the extent that your expenses exceed:
- nontaxable interest on series EE and I US savings bonds
- nontaxable distributions from a qualified state tuition program
- tax-free withdrawals from Coverdell education savings accounts
- reimbursed expenses
If you received any of this tax-free income you'll have to enter expenses above the amount you received for the deduction to calculate.
