2026 Taxpayer Planning: Unreimbursed Expenses Deduction for Educators
Many teachers are dipping into their own pockets to buy classroom supplies. Doing this throughout the year can add up fast. Fortunately, eligible educators may be able to defray qualified expenses they pay during the year when they file their tax return.
For the 2026 tax year, the One Big Beautiful Bill Act (OBBBA) expands the educator expense deduction. While the existing above‑the‑line deduction of up to $350 per eligible educator (up to $700 for married joint filers if both spouses qualify) remains in place, OBBBA allows additional unreimbursed educator expenses to be deducted as a miscellaneous itemized deduction. These additional expenses are excluded from the 2 percent adjusted gross income floor that applies to miscellaneous itemized deductions. Qualified expenses above the $350 amount may be deducted, provided the taxpayer itemizes.
Taxpayers qualify for this deduction if they:
- Teach any grade from kindergarten through twelfth grade.
- Are a teacher, instructor, counselor, interscholastic sports coaches, sports administrators, principal or aide.
- Work at least 900 hours during the school year.
- Work in a school that provides elementary or secondary education.
Qualified expenses include:
- Professional development courses related to the curriculum or students,
- Books,
- Supplies (materials used in the classroom),
- Computer equipment, software, and related services used in instruction,
- Supplementary materials used in the classroom, and
- Athletic supplies used in health or physical education (expanded for 2026 under OBBBA).
Eligible taxpayers can claim this deduction when they file their taxes. We encourage teachers to consider tracking their qualified expenses incurred throughout the year.
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If you have any questions related to the deduction for educator expenses, please call our office. We are here to assist you.