Can I claim coaching as an educator?

[cjmunroe]

 I was a coach for a rural community schools softball team. My stipend was very small and I used some of my own money to supplement the schools equipment. Can I use that as a non reimbursed educator expense?

[KatrinaB]

Yes, the IRS allows k-12 teachers, instructors, counselors, principals and aides who provide at least 900 hours a school year to deduct related expenses. An eligible educator can deduct above the line up to $250 of any unreimbursed business expenses for classroom materials, such as books, supplies, computers including related software and services or other equipment that the eligible educator uses in the classroom. Supplies for courses on health and physical education qualify only if they are related to athletics.

2018 changes: Although the $250 deduction survived the Tax Cuts and Jobs Act signed into law on December 22, 2017, expenses above and beyond the $250 limit are no longer deductible in tax years 2018 through 2025. Prior to the tax law change, the excess qualified as a miscellaneous itemized deduction subject to the 2% limitation.

Please view the IRS link below for more information. 

https://www.irs.gov/taxtopics/tc458