January 19, 2023

Educator expense tax deduction increases for 2022 returns

Source:  NYSUT Accounting
tax time

Eligible educators can deduct up to $300 (up from $250 in 2021) of qualified expenses paid in 2022.

This is the first time the deduction has increased since it was enacted in 2002.

If you and your spouse are filing jointly and both of you are eligible educators, the maximum deduction is $600 (up from $500 in 2021); however, neither spouse can deduct more than $300 of their qualified expenses.

An eligible educator is a K-12 teacher, instructor, counselor, principal, or aide in public or private school who worked at least 900 hours in a school during the school year.

Qualified expenses include unreimbursed 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. But the IRS cautions that, for these expenses, it may be more beneficial to claim another educational tax benefit, especially the lifetime learning credit. For details, see Publication 970, Tax Benefits for Education, particularly Chapter 3.
  • For personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of COVID-19

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