Knowledge Base

11196: 1040 - Educator Expenses

1040 Individual

Where do I enter expenses for materials purchased for use while teaching?


Expenses the taxpayer incurred while purchasing educational items as a professional working in primary or secondary schools can be entered on screen 4:

  • Line 11 in Drake21 and future. 
  • Line 10 in Drake20 and Drake19
  • Line 23 in Drake18 and prior

This amount was limited to $250 each for the taxpayer and spouse in 2021 and prior. The limit is adjusted to $300 each for taxpayer and spouse starting in 2022. 

Only eligible educators can claim the deduction. Per the IRS,

"Educators can claim this deduction, even if they take the standard deduction. Eligible educators include anyone who is a kindergarten through grade 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."

IR-2021-28 announced that "Eligible educators can deduct unreimbursed expenses for COVID-19 protective items to stop the spread of COVID-19 in the classroom." See Rev. Proc. 2021-15 for details. 

There are some qualifications and restrictions. See Topic 458 - Educator Expense Deduction.

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