Teachers can claim a maximum of $300 of qualifying expenses paid during the year as a deduction on their taxes in 2023. If they are married and file a joint tax return, each spouse can claim up to $300, for a total of $600. The expenses that qualify for the deduction include out-of-pocket expenses for classroom supplies and materials, such as books, software, and other equipment, as well as personal protective equipment (PPE), sanitizer, plexiglass, and disinfectant used to prevent the spread of COVID-19.

To qualify for the educator expense deduction, teachers must meet the following criteria:

• Work as a teacher, instructor, counselor, principal, or aide for students in kindergarten through 12th grade.
• Work at least 900 hours at a school certified by a state to provide elementary or secondary education. This applies to public, private, and religious schools.
• Spend money on qualified educator expenses.

It is important for teachers to keep track of their spending and have good records to support their claim. While there are no other teacher-specific tax deductions beyond the educator expense deduction, teachers who have gone back to school to pursue additional education may be eligible for tuition deductions that exceed the $300 limit. Teachers should consult with their accountant for personal deductions beyond the standard teacher deductions.