Teacher Expenses
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Full-time Kindergarten through 12th grade teachers, counselors, aides, or principals can deduct up to $300 for out-of-pocket expenses that they pay for supplies, books, equipment, and materials used in their classrooms. Qualified expenses do not include expenses for home schooling. Do not include expenses that were reimbursed.
Amounts paid or incurred in 2025 for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus are considered qualified teacher expenses.
Full-time Kindergarten through 12th grade teachers, counselors, aides, or principals can deduct up to $300 for out-of-pocket expenses that they pay for supplies, books, equipment, and materials used in their classrooms. Qualified expenses do not include expenses for home schooling. Do not include expenses that were reimbursed.
Amounts paid or incurred in 2025 for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus are considered qualified teacher expenses.
