2023 Educator Expense Deduction
For 2023, the Educator Expense Deduction figures are $300 (Maximum deduction) and $600 (Maximum deduction on a joint return when both spouses are eligible educators).
Effective 2023-01-01Source: Rev. Proc. 2022-38 (IRS)Verified 2026-09-03
Maximum deduction on a joint return when both spouses are eligible educatorsSource: 2023 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)Verified 2026-09-03
Compared with 2022
Every figure on this page is unchanged from 2022.
| Item | 2022 | 2023 | Change |
|---|---|---|---|
| Maximum deduction | $300 | $300 | +$0 (+0.0%) |
| Maximum deduction on a joint return when both spouses are eligible educators | $600 | $600 | +$0 (+0.0%) |
Who it applies to
Eligible educators who work in elementary or secondary schools and pay out-of-pocket classroom expenses, as defined in § 62(a)(2)(D).
What changed this year, and why
For taxable years beginning in 2023, the maximum educator expense deduction under § 62(a)(2)(D) is $300 per eligible educator.
Common questions
- What expenses qualify for the educator expense deduction?
- Books, classroom supplies (other than nonathletic supplies for health or physical education courses), computer equipment including related software and services, and other equipment and supplementary materials used in the classroom.
- Can two eligible educators who are married filing jointly each claim the full deduction?
- Yes. Each eligible educator may deduct up to $300 of their own qualifying expenses for taxable years beginning in 2023, regardless of filing status.
The 900 hour rule, and who counts as an educator
An eligible educator is defined as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide. The key requirement is that you must have worked in a school for at least 900 hours during a school year. This means the 900-hour threshold is the primary test for eligibility. The definition covers a broad range of school personnel who work directly with students in grades kindergarten through 12. If you meet this 900-hour standard and work in one of these roles at a qualifying school, you are considered an eligible educator for purposes of claiming the educator expense deduction. The deduction itself allows you to claim up to $300 for qualified expenses you paid during the tax year, but you must first satisfy this educator eligibility requirement.
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.
2023 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
What you may actually deduct
Qualified expenses cover a broad range of classroom-related costs. They 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. They also include amounts paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator, and it does not have to be required to be considered necessary. For 2023, qualified expenses also include amounts paid or incurred for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus. The maximum amount you can deduct for all of these combined is $300 per eligible educator.
Qualified expenses include ordinary and necessary expenses paid:
2023 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Home schooling and health class supplies are out
Not all education-related spending qualifies for the educator expense deduction. The IRS specifically excludes certain categories from qualified expenses. If you are involved in home schooling, any supplies or curriculum materials you purchase for that purpose cannot be claimed. Similarly, if you teach health or physical education courses, you cannot deduct nonathletic supplies for those classes. The deduction is designed for classroom teachers and school personnel who work in traditional school settings, not for home-based education or certain specialized course materials. You can still deduct up to $300 for other qualified expenses such as books, supplies, equipment, and professional development courses related to your teaching responsibilities. The key is ensuring your expenses fall within the qualified categories and are not excluded by these specific limitations.
Qualified expenses don’t include ex- penses for home schooling or for non- athletic supplies for courses in health or physical education.
2023 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 amounts. These include excludable U.S. series EE and I savings bond interest, 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 to you as wages. The purpose of these reductions is to prevent double benefits. If you received tax-free funds or reimbursements to pay for classroom expenses, you cannot also claim a deduction for those same expenses. After making all required reductions to your qualified expenses, the remaining amount is subject to the $300 maximum deduction limit per eligible educator. You must track all these amounts carefully to ensure your deduction is calculated correctly and you do not claim expenses that were already covered by other tax benefits.
You must reduce your qualified ex- penses by the following amounts.
2023 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Two educators on one joint return
When both you and your spouse are eligible educators and you file a joint tax return, special rules apply to your deduction. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600. However, this combined maximum does not mean you can split expenses however you want. Neither spouse can deduct more than $300 of their own qualified expenses. Each educator must have paid their own qualified expenses, and each is limited to the $300 per-person maximum. For example, if one spouse had qualified expenses but the other had none, the couple could only deduct up to $300 total, not $600. The $600 combined maximum only applies when both spouses each have at least $300 in their own qualified expenses as eligible educators. This rule ensures that each educator's deduction is based on their own expenses, even when filing a joint return.
If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600.
2023 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
For the 2023 tax year, the educator expense deduction applies only to qualified expenses that you actually paid during calendar year 2023. It does not matter when the school year took place or when the academic term ended. If you paid for classroom supplies in January 2023, that expense counts toward your 2023 deduction, even though it may have been used during the 2022–2023 school year. Conversely, if you bought supplies in December 2023 for use in a classroom starting in January 2024, those expenses still count toward 2023 because you paid for them in 2023. The deduction is tied to the year of payment, not the year the expenses were incurred for teaching purposes or the school calendar.
If you were an eligible educator in 2023, you can deduct on line 11 up to $300 of qualified expenses you paid in 2023.
2023 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
Where the deduction goes, and why you do not need to itemize
The educator expense deduction is claimed as an adjustment to income on Schedule 1, which flows through to Form 1040. This means you can take the deduction even if you claim the standard deduction instead of itemizing. You don't need to itemize your deductions to benefit from the educator expense deduction. The adjustment reduces your adjusted gross income directly, making it available to all eligible educators regardless of whether they itemize. For 2023, the maximum adjustment is $300 per eligible educator, so if both you and your spouse qualify and file jointly, you can adjust your income by up to $600 total, though neither spouse can claim more than $300 individually.
If you were an eligible educator in 2023, you can deduct on line 11 up to $300 of qualified expenses you paid in 2023. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600.
2023 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, each spouse can claim up to $300 for their own qualified expenses, for a combined maximum of $600. However, one spouse cannot claim more than $300 to cover the other spouse's excess expenses. If one educator spent more than $300 on qualified expenses while the other spent less, the spouse who spent more is still capped at the $300 limit. The unused portion of that spouse's expenses cannot be transferred to the other spouse, whose deduction is based only on their own qualified expenses up to the $300 maximum. Each educator's deduction is capped individually at $300, regardless of how the couple's expenses are distributed between them.
If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600. How- ever, neither spouse can deduct more than $300 of their qualified expenses on line 11.
2023 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. 2022-38 (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 $300.
2023 Instructions for Form 1040, U.S. Individual Income Tax Return (IRS)
- Maximum deduction on a joint return when both spouses are eligible educators
If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $600.