Learn about tax deductions for teachers.
Updated 11/14/2025
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If you're a schoolteacher, you probably pay money out of your own pocket for at least some work-related expenses. If not reimbursed by your school-employer, some of these are deductible subject to various limits.
$300 Educator Deduction
An educator deduction allows educators to deduct up to $300 of what they pay for books, supplies, equipment, and other materials used in the classroom. This is a particularly valuable deduction because it is an above the line deduction (that is, it is an adjustment to your gross income not an itemized deduction). So, you don't have to itemize your deductions to take it.
If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600. However, neither spouse can deduct more than $300 of their qualified expenses.
For more information, see IRS Topic no. 458, Educator expense deduction.
Lifetime Learning Credit
Teachers can deduct the cost of training or continuing education under the Lifetime Learning Credit. The credit is 20% of the cost of the education, up to $2,000 per year. That means the full $2,000 credit is only available to a taxpayer who pays $10,000 or more in qualifying tuition and fees and has sufficient tax liability.
Covered expenses include tuition, course registration, lab fees, materials and supplies, textbooks, and tuition.
To learn more visit the IRS website covering the Lifetime Learning Credit.
Retirement Plans
Teachers who invest their own money in a tax qualified retirement plan may deduct the amount of their contributions. These plans include the 403b plan, 457 plan, and IRAs.
Charitable Donations
Charitable donations are generally a deductible itemized deduction. This includes donations to a school or other education institution. Such donations can include buying library books, materials for the classroom, or giving a monetary donation to the school.
Under the One Big Beautiful Bill Act, starting in 2026 and later, taxpayers who don't itemize can deduct cash charitable contributions of $1,000 per year if they are single ($2,000 if they are married, filing jointly).
Unreimbursed Teaching-Related Expenses
Before 2018, all employees, including school teachers, were entitled to deduct unreimbursed work expenses, such as classroom supplies, as a miscellaneous itemized deduction. Such expenses were deductible if, and to the extent, they exceeded 2% of adjusted gross income (AGI). The Tax Cuts and Jobs Act (TCJA) suspended this deduction for 2018 through 2025.
This deduction was scheduled to return in 2026, but the One Big Beautiful Bill Act (OBBBA) makes permanent the TCJA's suspension of miscellaneous itemized deductions subject to the 2% of AGI floor. However, the OBBBA created a new itemized deduction for expenses incurred after December 31, 2025. This deduction isn't subject to the 2% of AGI floor or specific dollar limit, and it is in addition to the $300 above-the-line deduction. You must itemize to take this deduction.
Deductible educator expenses include:
- books and classroom supplies
- athletic equipment for physical education
- computer equipment and services
- supplementary materials, and
- professional development courses directly tied to teaching. (H.R. 1 [OBBA] § 70110, 26 U.S.C. § 62(a)(2)(D) (2025).)
So, for 2025, the maximum deduction remains $300. But starting in 2026, the OBBBA preserves the $300 above-the-line deduction and allows additional itemized deductions.
Getting Help With Tax Deductions
Hiring the right tax professional is important because getting good tax help can translate into more money in your pocket. To learn more about tax deductions and credits, talk to a tax lawyer or another tax adviser, such as a certified public accountant.
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