2017 Educator Expense Deduction
For 2017, the Educator Expense Deduction figures are $250 (Maximum deduction) and $500 (Maximum deduction on a joint return when both spouses are eligible educators).
Effective 2017-01-01Source: Rev. Proc. 2016-55 (IRS)Verified 2026-09-04
Maximum deduction on a joint return when both spouses are eligible educatorsSource: 2017 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)Verified 2026-09-04
Compared with 2016
Every figure on this page is unchanged from 2016.
| Item | 2016 | 2017 | Change |
|---|---|---|---|
| Maximum deduction | $250 | $250 | +$0 (+0.0%) |
| Maximum deduction on a joint return when both spouses are eligible educators | $500 | $500 | +$0 (+0.0%) |
Who it applies to
Elementary and secondary school teachers and other eligible educators who pay out-of-pocket classroom expenses
What changed this year, and why
For taxable years beginning in 2017, the maximum Educator Expense Deduction under IRC § 62(a)(2)(D) is $250 per eligible educator.
Common questions
- Who qualifies as an eligible educator for this deduction?
- An eligible educator is a teacher, instructor, counselor, principal, or aide working in elementary or secondary schools who meets the hours requirement.
- What expenses can be deducted under the Educator Expense Deduction?
- The deduction covers books, classroom supplies (excluding nonathletic supplies for health or physical education courses), computer equipment including related software and services, and other supplementary materials used in the classroom.
The 900 hour rule, and who counts as an educator
The educator expense deduction is available only to an eligible educator. The IRS defines this as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. The 900-hour threshold is the key eligibility gate - even if you taught at an eligible school, you must have worked there 900 hours or more in the school year to claim the deduction. College professors, tutors working outside a school, and early childhood educators who do not work with kindergarten through grade 12 students do not qualify. The 900 hours do not need to be consecutive, but they must be hours spent working at the school in a covered position, not volunteer hours or hours spent elsewhere.
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.
2017 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
What you may actually deduct
Qualified expenses are ordinary and necessary amounts you pay as an educator. An ordinary expense is one commonly accepted in the education field, and a necessary expense is one helpful and appropriate for your profession, even if not required. You may deduct expenses paid for professional development courses related to the curriculum you teach or the students you teach. You may also deduct expenses for books, supplies, equipment such as computer equipment, software, and services, and other materials used in the classroom. The items must be used in your classroom, not for general school purposes or personal use, to count as qualified expenses toward the $250 deduction.
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.
2017 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Home schooling and health class supplies are out
Not every expense an educator incurs qualifies for the above-the-line deduction. The IRS specifically excludes two categories: expenses for home schooling, and nonathletic supplies used in courses in health or physical education. If you home-school your own children, any curriculum, books, or supplies you buy for that purpose cannot be claimed as an educator expense, even if you are otherwise a qualified teacher at a school. Likewise, if you teach health or physical education, only athletic supplies for those classes count - nonathletic items such as pencils, paper, or handouts for a health class are excluded. You may still be able to deduct the disallowed amounts as miscellaneous itemized deductions on Schedule A if you itemize, but they do not reduce your adjusted gross income through the educator expense line.
Qualified expenses don’t include ex- penses for home schooling or for non- athletic supplies for courses in health or physical education.
2017 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Four amounts that cut the deduction first
Before you claim the deduction, you must reduce your qualified expenses by any tax-free education benefits you already received. Four amounts cut your deduction: excludable interest from U.S. series EE and I savings bonds reported on Form 8815, nontaxable earnings or distributions from a qualified tuition program, nontaxable distributions from a Coverdell education savings account, and any reimbursements your employer gave you for classroom expenses that were not included in box 1 of your Form W-2. The logic is straightforward: you cannot deduct expenses that were paid with pre-tax dollars or tax-free funds. If your employer reimbursed you for supplies and included that reimbursement in your taxable wages, the amount still counts as a qualified expense because you paid tax on it. But if the reimbursement was excluded from your wages, you must subtract it. Only after all four reductions are applied can you determine the final deduction amount, which cannot exceed $250.
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 weren’t reported to you in box 1 of your Form W-2.
2017 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Two educators on one joint return
When both spouses are eligible educators and file a joint return, the household can claim a combined deduction of up to $500 for 2017. However, the rule treats each spouse separately: neither spouse can deduct more than $250 of his or her own qualified expenses on line 23. This means you cannot combine your expenses and split them unevenly - each person is limited to $250 based on the expenses that person personally paid. If one spouse's expenses fall below the per-person cap, that spouse simply claims the lower amount; the other spouse cannot absorb the unused room. Both must independently qualify as eligible educators by meeting the grade-level and hour requirements. Any expenses either spouse incurs beyond the $250 per-person limit may be deductible as miscellaneous itemized deductions on Schedule A if you itemize, but they do not reduce adjusted gross income through the educator expense line.
the maximum deduction is $500. How- ever, neither spouse can deduct more than $250 of his or her qualified expen- ses on line 23.
2017 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
The deduction is for expenses you paid this year, not for the school year
The educator expense deduction applies to qualified expenses you actually paid during the 2017 calendar year, not to expenses from the 2016-2017 school year that you paid in 2016 or will pay in 2018. The tax year and the school year do not align, so what matters is when you paid for the supplies, books, equipment, or professional development courses. If you bought classroom materials in December 2017, those count toward your 2017 deduction even if your school year runs from September to June. If you wait until January 2018 to purchase supplies, those expenses belong to tax year 2018, not 2017. Keep receipts that show the date of purchase so you can match expenses to the correct tax year.
If you were an eligible educator in 2017, you can deduct on line 23 up to $250 of qualified expenses you paid in 2017.
2017 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Where the deduction goes, and why you do not need to itemize
For 2017, the IRS's own topic index in the Form 1040 instructions places the educator expense deduction, its own Topic 458, under "Adjustments to Income" alongside the IRA deduction, alimony, the bad debt deduction, moving expenses, the student loan interest deduction, and the tuition and fees deduction. Being an adjustment to income rather than an itemized deduction means an eligible educator gets it whether or not they itemize on Schedule A: it reduces income before adjusted gross income is even figured, the same way the other adjustments listed alongside it do.
Adjustments to Income 451 Individual retirement arrangements (IRAs) 452 Alimony 453 Bad debt deduction 455 Moving expenses 456 Student loan interest deduction 457 Tuition and fees deduction 458 Educator expense deduction
2017 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
One spouse's unused room cannot cover the other spouse's extra expenses
When both spouses are eligible educators and file a joint return, the $250 per-person limit applies separately to each spouse. Neither spouse can deduct more than $250 of his or her own qualified expenses on line 23. If one spouse has classroom expenses well above the cap and the other has very little, the unused portion of the lower-spending spouse's limit cannot be shifted to the higher-spending spouse. Each person's deduction is based on what that individual actually paid, subject to the $250 ceiling. Any expenses beyond each spouse's individual limit may be deductible only as an itemized deduction on Schedule A, subject to the usual rules for itemizing. This per-spouse cap prevents a couple from pooling their educator expenses and allocating the full amount to whichever spouse has the larger out-of-pocket costs.
How- ever, neither spouse can deduct more than $250 of his or her qualified expen- ses on line 23.
2017 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.
Rev. Proc. 2016-55 (IRS)
- Maximum deduction
the amount of the deduction allowed under § 162 which consists of expenses paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom is $250.
2017 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
- Maximum deduction on a joint return when both spouses are 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.