This post applies to 2016 and 2017. It does not apply to 2018 or later.
Yes, for 2016 and 2017 you can deduct expenses related to your employment by the school district. You can only deduct expenses that your employer would not reimburse. However, job-related expenses are a miscellaneous itemized deduction subject to the 2% of AGI limitation. That means that 2% of your Adjusted Gross Income (AGI) is subtracted from your total miscellaneous itemized deductions. Only the remaining amount is deductible. In addition, the deduction will not have any tax benefit unless your total itemized deductions are more than your standard deduction.
The following is from IRS Publication 529, Miscellaneous Deductions, 2017 edition.
"You can deduct only unreimbursed employee expenses that are:
- Paid or incurred during your tax year,
- For carrying on your trade or business of being an employee, and
- Ordinary and necessary.
"An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense doesn't have to be required to be considered necessary."
Here's how to enter job-related expenses in TurboTax for 2016 or 2017.
- Click the Federal Taxes tab. (In TurboTax Home & Business click the Personal Tab.)
- Click Deductions & Credits.
- Click "I'll choose what I work on."
- On the screen "Your 2017 [or 2016] Deductions & Credits," scroll down to the Employment Expenses section.
- Click the Start or Update button for Job-Related Expenses.
