OKLAHOMA CITY – Teachers and other educators will be able to deduct up to $300 of out-of-pocket classroom expenses for 2022 when they file their federal income tax return next year, the Internal Revenue Service announced.
This is the first time the annual limit has increased since the special educator expense deduction was enacted 20 years ago. For tax years 2002 through 2021 the limit was $250 per year. The limit will rise in $50 increments in future years based on inflation adjustments, the IRS reported.
For 2022 an eligible educator can deduct up to $300 of qualifying expenses. If they’re married and file a joint return with another eligible educator, the limit rises to $600 – but not more than $300 for each spouse.
Educators can claim this deduction even if they take the standard deduction, the IRS said. Eligible educators include anyone who is a K-12 teacher, instructor, counselor, principal or aide in a school for at least 900 hours during the school year. Both public and private school educators qualify.
In school year 2021-22 Oklahoma had 52,849 total certified full-time employees, including teachers, instructors, counselors and principals, according to records of the Oklahoma State Department of Education.
Total full-time support staff numbered 35,209, which included school aides but also “about 100 other roles, including secretaries, police officers, security guards, bus drivers, cafeteria workers and childcare workers,” said Rob Crissinger, executive director of communications for the Education Department.
Educators can deduct their unreimbursed expenses for:
Books, supplies and other materials used in the classroom.
Equipment, including computer equipment, software and services.
COVID-19 protective items to stop the spread of the disease in the classroom. This includes face masks, disinfectant for use against COVID-19, hand soap, hand sanitizer, disposable gloves, tape, paint or chalk to guide social distancing, physical barriers such as clear plexiglass, air purifiers and other items recommended by the Centers for Disease Control and Prevention.
Professional development courses related to the curriculum they teach or the students they teach. But the IRS cautions that for these expenses, it may be more beneficial to claim another educational tax benefit, especially the lifetime learning credit. For details, see Publication 970, Tax Benefits for Education, particularly Chapter 3.
Qualified expenses do not include the cost of homeschooling or for non-athletic supplies for courses in health or physical education. As with all deductions and credits, the IRS reminds educators to keep good records, including receipts, cancelled checks and other documentation.
For educators who received a tax filing extension or still need to file a 2021 tax return, the IRS notes that the deduction limit is $250. If an educator is married and files a joint return with another eligible educator, the limit rises to $500 – but not more than $250 for each spouse.