Who qualifies for District of Columbia teacher materials subtraction?

An individual must meet the following qualifications to be able to claim this subtraction:

• The individual must be approved by the DC public schools and
• The individual must be a classroom teacher in a DC public school or public charter school for all of 2025 or all of 2024.

If a DC classroom teacher meets these requirements, they may deduct the amount they paid during the year for basic and necessary classroom teaching materials and supplies (up to $500 per person).

Note: If a DC classroom teacher claims a deduction on the federal return for personal expenses incurred in purchasing classroom supplies and/or for tuition and fees expenses, then these same expenses cannot be claimed on the DC return.