How much classroom spending can teachers deduct?
For the 2026 tax year, eligible educators can deduct up to $350 of unreimbursed classroom expenses, up from $300 for 2022 to 2025. Married couples who are both educators can deduct up to $700 on a joint return. Starting in 2026, educators who itemize can also deduct spending above the cap. This calculator logs your purchases and works out both.
Who can claim the educator expense deduction
How to use the deduction calculator
- 1Log each purchaseAdd what you bought and what it cost. Leave out anything your school reimbursed.
- 2Set your tax detailsPick the tax year, your filing status, whether you itemize and your tax bracket.
- 3Save your logDownload the CSV and keep it with your receipts in case the IRS asks.
Frequently asked questions
What is the educator expense deduction for 2026?+
Up to $350 per eligible educator for the 2026 tax year, filed in 2027. It was $300 for tax years 2022 through 2025, which is why many articles still quote $300.
Can both spouses claim it?+
Yes. If you are married, file jointly and you are both eligible educators, you can deduct up to $700 combined, but no more than $350 each.
Do I need to itemize?+
No. The $350 deduction is an adjustment to income on Schedule 1, so you get it with the standard deduction. Itemizing only matters for spending above the cap in 2026.
What happens if I spent more than $350?+
For 2026, if you itemize, the amount above $350 can be deducted as an itemized deduction. If you take the standard deduction, the extra spending is not deductible.
What counts as a qualified expense?+
Books, supplies, computer equipment and software, other classroom materials, and professional development courses related to what you teach. Expenses your school or a grant reimbursed do not count.
Is this tax advice?+
No. This is an estimate based on published IRS rules. Check IRS guidance or a tax professional before you file.