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IRS Issues Tax Tip Explaining Educator Deduction

IRS Issues Tax Tip Explaining Educator Deduction

Now that the tax year 2018 filing season is over, some teachers may know that the educator expenses deduction was moved to line 23 of the new Schedule 1. To help those unsure about which unreimbursed, job-related expenses qualify, the IRS this week released Tax Tip 2019-83.

The press release outlines the basics of determining eligibility for the unreimbursed educator expenses deduction, like who can claim it and which expenses qualify.

Elementary, middle, and high school staff could be considered eligible to deduct up to $250 in unreimbursed expenses if they “work at least 900 hours a school year.” The IRS said that includes teachers, instructors, counselors, principals, and aides.

As for examples of expenses that qualify for the deduction, the IRS provided the following bulleted list:

  • Professional development course fees
  • Books
  • Supplies
  • Computer equipment, including related software and services
  • Other equipment and materials used in the classroom

Taxpayers interested in learning more about deducting unreimbursed educator expenses can follow the links from the end of the release: Topic Number 458: Educator Expense Deduction; Publication 17, Your Federal Income Tax for Individuals; and Form 1040NR Instructions.

Source: Tax Tip 2019-83

Ryan Norton

Whether designing superheroes, penciling caricatures, or just doodling, I always knew I was going to earn some sort of art degree while in college. That was my goal before I decided to trade Edgar Degas for Edgar Allan Poe during a Freshman English class. The BA in English soon morphed into a double-major in English and Philosophy, eventually becoming an MA in English. It only makes sense that I learned of a writing opportunity for a local marketing firm while teaching a first-year college English course. Before I knew it, I was writing and editing tax-related articles for Taxing Subjects, and this has been my home since 2014.