Topic 458 - Educator Expense Deduction
If you're an eligible educator, you can deduct up to $250 ($500
if married filing jointly and both spouses are eligible educators,
but not more than $250 each) of unreimbursed trade or business expenses.
Qualified expenses are amounts you paid or incurred for participation
in professional development courses, books, supplies, computer equipment
(including related software and services), other equipment, and supplementary
materials that you use in the classroom.
https://www.irs.gov/taxtopics/tc458.html
