Adjustments - Educator Expenses

4 important questions on Adjustments - Educator Expenses

What is the maximum deduction eligible educators can claim for qualified expenses in 2026?

Eligible educators can deduct up to $350 (2026) of qualified expenses paid as an adjustment (above-the-line deduction). If spouses are filing jointly and both are eligible educators, the maximum deduction is $700.

Who qualifies as an eligible educator?

An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide working in a school for at least 900 hours during a school year.

What expenses are excluded from qualified expenses for educators?

Qualified expenses do not include expenses for homeschooling or for nonathletic supplies for courses in health or physical education.
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What amounts must qualified expenses be reduced by?

Qualified expenses must be reduced by the following amounts:
  • Excludable U.S. series EE and I Savings Bond interest from Form 8815.
  • Nontaxable qualified state tuition program earnings.
  • Nontaxable earnings from Coverdell education savings accounts.
  • Any reimbursements received for these expenses that were not reported on Form W-2.

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