2023 Educator Expense Deduction
The 2023 Educator Expense Deduction is $300.
Effective 2023-01-01Source: Rev. Proc. 2022-38 (IRS)Verified 2026-08-29
Compared with 2022
Every figure on this page is unchanged from 2022.
| Item | 2022 | 2023 | Change |
|---|---|---|---|
| Maximum deduction | $300 | $300 | +$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)
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.