Updated for the 2025 filing year with a preview of 2026 enhancements under the One Big Beautiful Bill Act (OBBBA).
For 2025, eligible educators can claim an above-the-line deduction of up to $300 for qualifying out-of-pocket costs. This reduces AGI and applies whether or not you itemize. If both spouses are eligible educators, each can claim up to $300 (maximum $600 on a joint return). See the IRS explanation for details: IRS Topic No. 458 – Educator Expense Deduction.
A teacher, instructor, counselor, principal, or aide in a K–12 school who works at least 900 hours during the school year qualifies as an “eligible educator.” This definition appears in the Internal Revenue Code at IRC §62(a)(2)(D).
These are the categories the IRS lists for the educator expense deduction: IRS newsroom: Educator expense deduction.
Beginning with 2026:
These enhancements are reflected in the enacted text of OBBBA (H.R. 1, 119th Congress); see the educator-expense provisions in the bill text: H.R. 1 (OBBBA) – bill text.
Example: In 2026, a $1,400 projector could mean $300 above-the-line plus $1,100 as an itemized deduction—if you itemize.
The 2026 enhancements help most when your itemized deductions exceed the standard deduction. Track receipts now and evaluate whether itemizing will make sense in 2026 and later years. For current-year claims, use the above-the-line deduction and keep documentation of all unreimbursed purchases.
Yes. If both are eligible educators, each can claim up to $300 for 2025 (maximum $600 on a joint return). See IRS Topic 458.
Books, supplies, computers/software/services, equipment, and certain professional development in 2025; athletic supplies are added in 2026 under OBBBA.
$300 above-the-line for 2025; from 2026, keep the $300 above-the-line and itemize additional qualifying costs if you itemize.