First Year Teacher - Educator Deduction

[geishalipstick]

Can a first year full-time teacher take the up to $300 educator expense deduction? I ask because I will not have completed 900 hours just yet by the end of 2024, but will during the current (2024/2025) school year. 

Thank you.

[DoninGA]

The 900 hours is based on the school year, not the calendar year, so if you will have 900 hours during the 2024/2025 school year you would be eligible for the Teacher (Educator) Expense Deduction.