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For the First Time In 20 Years, Teachers Have a Higher Tax Deduction

For the First Time In 20 Years, Teachers Have a Higher Tax Deduction

For the first time in 20 years, the Internal Revenue Service (IRS) has granted teachers a higher tax deduction for purchasing classroom supplies.

An official IRS Newsroom announcement confirms that the maximum educator expense deduction will be raised to $300 in 2022: 

This is the first time the annual limit has increased since the special educator expense deduction was enacted in 2002. For tax years 2002 through 2021, the limit was $250 per year. The limit will rise in $50 increments in future years based on inflation adjustments.

For 2022, an eligible educator can deduct up to $300 of qualifying expenses. If they're married and file a joint return with another eligible educator, the limit rises to $600. But in this situation, not more than $300 for each spouse.

The release goes on to note that educators are eligible for this deduction even if they take the standard deduction. To qualify, taxpayers must be employed as a teacher (kindergarten through grade 12), school counselor, principal, or teacher's aide in a school for at least 900 hours during the school year.

Both public and private school employees can take advantage of the increased deduction.

The deduction does not apply to college professors.

The IRS provided a list of unreimbursed expenses educators can claim on their tax returns:

  • Books, supplies and other materials used in the classroom.
  • Equipment, including computer equipment, software and services.
  • COVID-19 protective items to stop the spread of the disease in the classroom. This includes face masks, disinfectant for use against COVID-19, hand soap, hand sanitizer, disposable gloves, tape, paint or chalk to guide social distancing, physical barriers, such as clear plexiglass, air purifiers and other items recommended by the Centers for Disease Control and Prevention.
  • Professional development courses related to the curriculum they teach or the students they teach. But the IRS cautions that, for 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.

The IRS also confirmed that the limit will continue to rise in $50 increments depending on inflation over the coming years. 

What do you think about the educator expense tax deduction finally rising after two decades?

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Rebekah Barton

Rebekah Barton

Rebekah's search engine optimization career began completely by accident as a college student. Over the course of her career so far, she has "grown up" with the SEO industry, from writing content while juggling classes to managing her own teams of writers and overseeing SEO strategy in subsequent roles. She is excited to bring her passion for high-quality content to CountingWorks, Inc.

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