Educator expense deduction headroom, 2024
This works out one number from the Educator Expense Deduction figures published for 2024. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2024-01-01Source: Rev. Proc. 2023-34 (IRS)Verified 2026-09-01
How it is worked out
The published amount less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
It uses Maximum deduction, $300, the only one this year publishes.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Classroom expenses deducted so far | Result |
|---|---|
| 0 | $300 |
| 100 | $200 |
| 200 | $100 |
| 300 | $0 |
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. 2023-34 (IRS)
- Maximum deduction
the amount of the deduction allowed under ยง 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.
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