Questions & Answers
Who qualifies for District of Columbia teacher materials subtraction?
An individual must meet the following qualifications to be able to claim this subtraction:
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.
- 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 2021 or all of 2020.
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.