2019 Educator Expense Deduction
The 2019 Educator Expense Deduction is $250.
Effective 2019-01-01Source: Rev. Proc. 2018-57 (IRS)Verified 2026-09-01
Compared with 2018
Every figure on this page is unchanged from 2018.
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Maximum deduction | $250 | $250 | +$0 (+0.0%) |
Who it applies to
Eligible educators - teachers, instructors, counselors, principals, and aides working in elementary and secondary schools
What changed this year, and why
For 2019, the maximum educator expense deduction allowed above the line under § 62(a)(2)(D) is $250 per eligible educator for expenses paid or incurred in connection with books, classroom supplies (other than nonathletic supplies for courses in health or physical education), computer equipment including related software and services, and other equipment and supplementary materials used by the educator in the classroom. The limit was the same in 2018.
Common questions
- Who qualifies as an eligible educator for this deduction?
- Eligible educators include teachers, instructors, counselors, principals, and aides working in elementary and secondary schools. The deduction covers out-of-pocket expenses for books, classroom supplies, 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
To claim the 2019 educator expense deduction, you must first meet the definition of an eligible educator. The IRS defines an eligible educator 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 a bright-line test: if you worked fewer hours, you do not qualify for the deduction even if you incurred qualified expenses. The rule applies to anyone employed in those positions at a school that provides elementary or secondary education. Once you satisfy the 900-hour requirement, you may deduct up to $250 of qualified expenses on line 10 of your 2019 return.
An eligible educator is 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.
2019 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
What you may actually deduct
Qualified expenses for the 2019 educator expense deduction are ordinary and necessary amounts paid for books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom, as well as professional development courses related to the curriculum or students you teach. An ordinary expense is one that is common and accepted in your educational field; a necessary expense is helpful and appropriate for your profession, though it does not have to be required. Expenses for personal items or anything used outside the classroom do not qualify. The deduction is limited to $250 of these costs. You can claim the deduction even if you do not itemize, because it is an above-the-line adjustment to income.
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.
2019 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Home schooling and health class supplies are out
The educator expense deduction is narrowly defined. While many classroom materials qualify, two categories are explicitly excluded: expenses related to home schooling, and non-athletic supplies used in health or physical education courses. This means that if you teach health or physical education, you can deduct athletic equipment and uniforms, but cannot deduct items like textbooks, worksheets, or other instructional materials that aren't directly tied to athletic activities. Similarly, parents who home school their children cannot claim the deduction for any curriculum, books, or supplies they purchase, even if those materials would qualify if used in a traditional school setting. The deduction remains capped at $250 per eligible educator annually, and only the qualifying expenses—not the excluded categories—count toward that limit. If you purchased items in both qualifying and excluded categories, you must separate them and only include the qualifying portion when calculating your deduction.
Qualified expenses don’t include ex- penses for home schooling or for non- athletic supplies for courses in health or physical education.
2019 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Four amounts that cut the deduction first
Before applying the $250 cap, you must reduce your qualified expenses by four types of amounts: excludable U.S. series EE and I savings bond interest reported on Form 8815, nontaxable qualified tuition program earnings or distributions, any nontaxable distribution of Coverdell education savings account earnings, and any reimbursements you received for these expenses that were not reported in box 1 of your Form W-2. The purpose of these reductions is to prevent a double benefit: if an expense was already paid for with tax-favored funds or reimbursed outside of taxable wages, you cannot also claim a deduction for it. You subtract all four categories from your total qualified expenses, and only the remainder - up to $250 - becomes 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 weren’t reported to you in box 1 of your Form W-2.
2019 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Two educators on one joint return
If both you and your spouse are eligible educators and you file a joint return, the maximum combined educator expense deduction is $500. However, neither spouse may deduct more than $250 of his or her own qualified expenses. Each spouse calculates the deduction separately based on individual expenses and required reductions. The per-person cap of $250 is fixed regardless of filing status; the $500 figure on a joint return simply reflects two individual $250 limits stacking together when both spouses qualify. If only one spouse meets the educator definition, that spouse can deduct up to $250, and the other spouse's expenses produce no educator deduction on the joint return.
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 10.
2019 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. 2018-57 (IRS)
- Maximum deduction
the amount of the deduction allowed under § 162 that 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.