An above-the-line deduction available even to educators who don’t itemize their deductions.
How it works
Unreimbursed classroom expenses are deductible up to a per-educator limit. If both spouses are eligible educators filing jointly, each can claim up to the limit individually, for a combined total.
What this does not include
Starting with the 2026 tax year, an additional itemized deduction option for educator expenses beyond this above-the-line amount became available under recent tax law changes — this calculator covers the standard above-the-line deduction only.
How to use this calculator
- Enter your unreimbursed classroom expenses, and your spouse’s if also an eligible educator filing jointly.
Frequently asked questions
Who qualifies as an eligible educator?
Generally a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who works at least 900 hours during the school year in a school providing elementary or secondary education.
What expenses qualify?
Books, supplies, computer equipment, and other classroom materials, as well as professional development courses related to the curriculum being taught.
Can this deduction be claimed alongside itemizing other deductions?
Yes — as an above-the-line deduction, it reduces adjusted gross income directly and can be claimed regardless of whether the standard deduction or itemized deductions are used for everything else.
