The formulas
- Deduction = lesser of unreimbursed expenses or $350, per educator
- Joint return with two educators: up to $700, not more than $350 each
How it works
Rev. Proc. 2025-32 section 4.12 sets the 2026 educator expense deduction at $350 for books, supplies, computer equipment and software, other equipment and supplementary materials used in the classroom by an eligible K-12 educator.
Publication 505 for 2026 adds that an eligible educator can also claim an itemized deduction on Schedule A for qualifying expenses beyond the Schedule 1 amount, with slightly different qualifying expenses. Reimbursed expenses and amounts paid with tax-free funds reduce the deduction.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
Who is an eligible educator?
A kindergarten through grade 12 teacher, instructor, counselor, principal or aide. The Form 1040 instructions set the hours test.
Do athletic supplies count?
Only for courses in health or physical education. Rev. Proc. 2025-32 excludes nonathletic supplies for those courses.
Do two educators combine limits?
No. Each is limited to $350 of their own expenses.
Sources
- IRS Rev. Proc. 2025-32, 2026 inflation-adjusted items (IRB 2025-45)
- IRS Publication 505 (2026), Tax Withholding and Estimated Tax
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