February 04, 2022

Educator expense tax deduction renewed for 2021 tax returns

Source:  NYSUT Accounting
educator's tax deduction

Eligible educators can deduct up to $250 of qualified expenses you paid in 2021.

If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of their qualified expenses.

An eligible educator is a K-12 teacher, instructor, counselor, principal, or aide who worked at least 900 hours in a school that provides elementary or secondary education as determined by state law.

Qualified expenses include ordinary and necessary expenses paid:

  • In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.
  • For professional development courses you have taken related to the curriculum you teach or to the students you teach.
  • For personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus

An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.

For further information, consult your tax preparer and/or IRS Publication 17, Your Federal Income Tax for Individuals.

Questions? Contact Amy Ethier at 800-342-9810, Amy.Ethier@nysut.org