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demonet
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Educator Expense

Can you claim the $300 educator expense in federal and the $500 DC Teacher subtraction in state filing? 

 

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Educator Expense

No, you can't. 

 

The federal limit for educators' expenditures is $300.  The limit on the DC return for basic and necessary classroom teaching materials and supplies is up to $500 per person, whether filing individually or jointly.

 

However, so that there's no "double-dipping," if a DC classroom teacher claims the deduction on their federal return for personal expenses, the federal amount claimed reduces the amount that can be claimed for those same expenses on the DC return. 

 

So, if you claimed the $300 in classroom expenses on your federal return, you can only claim $200 for classroom expenses on your DC tax return.

 

Note that, on your federal return, qualified expenses include ordinary and necessary expenses paid: 

  • For professional development courses you have taken related to the curriculum you teach or to the students you teach; or 
  • In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.

See Line 11, Educator Expenses, in the Instructions for Form 1040 (2024)

 

DC allows similar deductions, with different amounts, but keep in mind the "double-dipping" provision above:

  • For the amount the teacher paid during the year for basic and necessary classroom teaching materials and supplies – up to $500 per person whether filing individually or jointly, or
  • For the tuition and fees paid during the year for postgraduate education, professional development, or state licensing examination and testing for improving teaching credentials or maintaining professional certification – up to $1,500 per person whether filing individually or jointly.

See Lines 8 and 9 Expenditures by DC teachers in the 2024 District of Columbia (DC) Individual Income Tax Forms and Instructions.

 

Enter all of your allowable expenses on your federal return, and the excess allowable amount will flow over to your DC return.  To enter do this in TurboTax Online:  

  1. Open TurboTax Online
  2. Select  Tax Home in the left pane
  3. Select the dropdown to the right of Deductions & Credits
  4. Select  Pick up where you left off, Review/Edit or the edit pencil
  5. On the Now it's time for the fun part… page, select the dropdown to the right of Employment Expenses -- Teacher expenses, other job-related expenses
  6. Select Start to the right of Teacher (Educator) Expenses
  7. On the How much did you spend in educator expenses? page, enter the amount of your reimbursed expenses for yourself, and your spouse if applicable, then select Continue
  8. On the Congrats, you get a tax break page, select Done

 

If the TurboTax Online navigation displayed above doesn't look like what you're seeing, see the TurboTax Help article Why does the TurboTax navigation menu look different for me?.

 

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