Things You'll Need:
- Receipts for materials and supplies you use in the classroom.
- Form 1040 or 1040A
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Step 1
Determine whether you are an eligible educator. If you are a teacher, full-time or part-time, from kindergarten through grade 12, instructor, counselor, principal or aid in a school and you worked at least 900 hours during the school year, you qualify.
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Step 2
Keep your receipts for qualified educator expenses, including books, supplies, and other materials used in the classroom. Expenses must be common and accepted in your field of education, and must be helpful and appropriate but not necessarily required.
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Step 3
See whether any of your expenses are specifically excluded. Home schooling expenses do not qualify, and expenses for non-athletic supplies used in health or physical education courses are not deductible.
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Step 4
Total up your deductible educator expenses.
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Step 5
Determine whether you received any amounts that must be subtracted from your qualified expenses, including excludible interest on U.S. series EE and I savings bonds, nontaxable earnings from a qualified state tuition program, nontaxable earnings from Coverdell education savings accounts, and any reimbursements you receive for your education expenses.
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Step 6
Deduct your expenses up to a maximum of $250 on line 23 of Form 1040 or line 16 of Form 1040A. If you are married filing jointly and both you and your spouse are educators, you can deduct up to $500, but neither spouse can deduct more than $250 of his or her own expenses.
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Step 7
If your expenses are over the maximum and you itemize deductions instead of taking the standard deduction, claim the excess on Schedule A in the section "Job Expenses and Certain Miscellaneous Deductions". These expenses are deductible to the extent they exceed 2% of your adjusted gross income.
