The Internal Revenue Service (IRS) is issuing a timely recall to educators about a tax credit aimed at alleviating the financial strain of stocking their classrooms. Educators, including teachers, have the opportunity to claim a deduction of up to $300 for out-of-pocket expenses incurred in 2023 when they complete their federal income tax return in the upcoming year.
This marks the second consecutive year in which the Educator Expense Deduction has stood at $300, a rise from the previous $250. Furthermore, the deduction could potentially increase in $50 increments in subsequent years, contingent on inflation adjustments. Educators are granted the valuable opportunity to claim this deduction, even if they opt for the standard deduction.
Claim the IRS $600 Deduction Benefit for Educators
This provision becomes even more advantageous when both spouses meet the qualifying criteria, as the limit then extends to a noteworthy $600, to deal with inflation. However, it’s important to note that the limit per spouse remains capped at $300, ensuring equitable distribution. The eligibility spectrum spans across both private and public-school educators, encompassing a comprehensive array of roles.

This includes but is not limited to K-12 grade teachers, instructors, counselors, principals, and aides who diligently contribute a minimum of 900 hours during the academic year.
The scope of reimbursable materials encompasses a diverse array of essentials that educators procure to foster effective learning environments. This encompasses a wide range, from the tangible such as books and equipment, encompassing computer software and tools, to services and even professional development courses that enrich their pedagogical prowess.
Relief for the impacts of inflation with tax refunds
Moreover, in recognition of the ongoing challenges posed by the COVID-19 pandemic, an inclusive list of qualifying items has been embraced. This incorporates vital items such as face masks, disinfectants, hand soap, sanitizers, disposable gloves, tape, paint, and even air purifiers, all of which are pivotal in maintaining a safe and conducive educational space.
To best leverage this deduction, it is prudent for educators to meticulously retain records of their expenditures. Keeping a record of receipts, canceled checks, and other relevant documentation serves as a prudent practice to substantiate purchases and ensure the accuracy of claims made. This meticulous approach not only demonstrates compliance but also empowers educators to derive the maximum benefit from this provision.
What’s deductible for the $300 Educator Expense Deduction?
Teachers and other education professionals can deduct the unreimbursed cost of:
- Books, supplies and other materials used in the classroom to teach.
- Electronic equipment, including computer equipment, software, and services.
- Equipment to stop the spread of COVID-19 and other diseases: face masks, disinfectant, hand soap, hand sanitizer, disposable gloves, tape, paint or chalk to guide social distancing, physical barriers, such as clear plexiglass, air purifiers, and more.
- Professional development courses related to improve their curriculum regarding they teach or the students they teach. But watch, because regarding 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
- Qualified expenses don’t include the cost of homeschooling or for nonathletic supplies for courses in health or physical education.
If you want to apply, go directly to the official IRS site, section Payments: visit IRS.gov/Payments.