The 2018 tax law still allows an adjustment to income for educator expenses. If you are eligible, then you can deduct up to $250 in qualified expenses. If you are filing a joint return with a spouse who is also an eligible educator, then you can deduct up to $500, but neither can deduct more than their own expenses up to $250. That value will be indexed for inflation in future years. (I'm copying information from the IRS.) To qualify, the educator must be teaching in grades K-12 and must be employed for at least 900 hours during the school year. (Required minimum.) You need to be a teacher, instructor, counselor, principal, or aide in a school. (Cannot be a home school). You should have receipts for expenses. Qualifying expenses include books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Professional development expenses related to the curriculum in which the educator provides instruction are also included. Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education. The draft IRS forms indicate that the educator expenses will go on Line 23 of Schedule 1 as an adjustment to income.
