2016 Educator Expense Deduction
The 2016 Educator Expense Deduction is $250.
Effective 2016-01-01Source: Publication 17 (2016), Your Federal Income Tax (IRS)Verified 2026-08-29
Who it applies to
Eligible educators filing federal income tax for 2016
What changed this year, and why
For 2016, an eligible educator may deduct up to $250 of unreimbursed classroom expenses as an adjustment to gross income. Qualified expenses include ordinary and necessary costs for books, supplies, equipment, and other classroom materials.
Common questions
- Who qualifies for the educator expense deduction?
- An eligible educator who meets certain employment requirements.
- What expenses qualify?
- Books, supplies, equipment, and other classroom materials.
The 900 hour rule, and who counts as an educator
To claim the Educator Expense Deduction, you must meet the definition of an eligible educator. The IRS defines this as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide. In addition to holding one of these positions, you must have worked in a school for at least 900 hours during a single school year. Both conditions - the job role and the hours threshold - must be satisfied. The 900-hour requirement is measured over the course of the school year, not per semester or per quarter. If you work in a school but fall below 900 hours, or if you teach at a level outside kindergarten through grade 12 (for example, preschool or college), you do not qualify as an eligible educator for this deduction. Only those who meet both parts of the definition may deduct up to $250 of qualified expenses on line 23 of their return.
An eligible educator is a kinder- garten through grade 12 teacher, instruc- tor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
2016 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
What you may actually deduct
The Educator Expense Deduction covers ordinary and necessary out-of-pocket costs, but only two categories of expenses qualify. First, you may deduct amounts you paid for professional development courses, provided those courses are related either to the curriculum you teach or to the students you teach. Second, you may deduct amounts paid for books, supplies, equipment, and other materials used in the classroom. The definition of equipment is broad: it includes computer equipment, software, and services. An expense is considered ordinary if it is common and accepted in your educational field, and necessary if it is helpful and appropriate for your profession as an educator. The expense does not have to be required by your employer to be considered necessary. The maximum deduction is $250 per eligible educator per year.
Qualified expenses include ordinary and necessary expenses paid: For professional development courses you have taken related to the curriculum you teach or to the students you teach, or In connection with books, sup- plies, equipment (including computer equipment, software, and services), and other materials used in the classroom.
2016 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Home schooling and health class supplies are out
Not all classroom-related costs qualify for the Educator Expense Deduction. The rules specifically exclude two types of expenses. First, any expenses you paid in connection with home schooling are not eligible, even if you are otherwise a qualifying educator. Second, if you teach a health or physical education course, the supplies you purchase for that class are not deductible unless they are athletic in nature; non-athletic supplies for health or physical education courses are expressly excluded. These exclusions apply regardless of whether the costs are ordinary and necessary in your field. Only expenses that fall within the qualifying categories and are not subject to these exclusions can be counted toward your deduction, subject to the $250 annual limit.
Qualified expenses do not include ex- penses for home schooling or for non- athletic supplies for courses in health or physical education.
2016 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Four amounts that cut the deduction first
Before calculating your Educator Expense Deduction, you must reduce your qualified expenses by certain nontaxable amounts you received. Four specific reductions apply. First, any excludable interest from U.S. series EE and I savings bonds reported on Form 8815 must be subtracted. Second, nontaxable qualified tuition program earnings or distributions reduce the amount you can claim. Third, any nontaxable distribution of Coverdell education savings account earnings is also a reduction. Fourth, reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2 must be subtracted. The purpose of these reductions is to prevent a double tax benefit: you cannot deduct expenses that were already paid for with tax-free funds or reimbursements. The remaining amount, up to $250, is your allowable deduction.
You must reduce your qualified ex- penses by the following amounts. Excludable U.S. series EE and I savings bond interest from Form 8815. Nontaxable qualified tuition pro- gram earnings or distributions. Any nontaxable distribution of Coverdell education savings account earnings. Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2.
2016 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Two educators on one joint return
When both spouses on a joint return are eligible educators, special rules apply to the Educator Expense Deduction. The couple may claim a combined maximum deduction of $500, which is double the single-educator limit. However, neither spouse may deduct more than $250 of his or her own qualified expenses on line 23. This means each spouse's deduction is independently capped at $250, and you cannot shift expenses from one spouse to the other to reach the $500 total. If only one spouse qualifies as an eligible educator, the household deduction is limited to $250. If either spouse's expenses exceed the $250 per-person cap, the excess may be deductible as a miscellaneous itemized deduction on Schedule A, line 21, subject to the applicable percentage-of-income floor.
Educator Expenses If you were an eligible educator in 2016, you can deduct on line 23 up to $250 of qualified expenses you paid in 2016. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. How- ever, neither spouse can deduct more than $250 of his or her qualified expen- ses on line 23.
2016 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Publication 17 (2016), Your Federal Income Tax (IRS)
- Maximum deduction
If you were an eligible educator in 2016, you can deduct up to $250 of qualified expenses you paid in 2016 as an adjustment to gross in- come on Form 1040, line 23, rather than as a miscellaneous itemized deduction. If you file Form 1040A, you can deduct these expenses on line 16. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, nei- ther spouse can deduct more than $250 of his or her qualified expenses. Eligible educator. An eligible educator is a