JamesG1
Expert Alumni

Deductions & credits

The "900 hours during a school year" refers to January 1, 2022 through December 31, 2022.

IRS Publication 529 states:

Educator Expenses

If you were an eligible educator for the tax year, you may be able to deduct qualified expenses you paid as an adjustment to gross income on your Schedule 1 (Form 1040), rather than as a miscellaneous itemized deduction. See the Instructions for Forms 1040 and 1040-SR for more information.

 

Eligible educator.

 

An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in school for at least 900 hours during a school year.

 

@jjkrik40

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