Employee
business expense (including educator expenses) is a miscellaneous deduction which you can only deduct if you
itemize your deductions (medical, mortgage interest, property taxes, charitable
deductions, ect) and if the total of your miscellaneous expenses (including
employee business expenses) are greater than 2% of your Adjusted Gross Income.
So,
you may not gain a tax benefit for this deduction
due to the above limitations.
For
example, if you itemize your deductions and your Adjusted Gross income is
$50,000, 2% would equal $1,000.
You
can only deduct the dollar amount that exceeds $1,000.