| If you are a teacher teaching right from kindergarten | | | | meetings at other schools, transport of students and |
| through great 12, or if you are an instructor, principal, | | | | transportation during training. |
| counselor or aide working in a school for at least 900 | | | | Miscellaneous costs - including costs for computer |
| hours during a school year, you are eligible educator | | | | usage, professional license, cell phone, field trips etc. |
| according to IRS. In that case, you can deduct an | | | | Remember, an ordinary expenditure which is common |
| amount up to $250 towards certain costs as an | | | | and excepted in your educational field can be qualified |
| adjustment to your gross income. If you are filing jointly | | | | as expense eligible for deduction. They have a |
| and both you and your spouse are eligible educators, | | | | common logic - costs which are helpful and |
| you can claim maximum $500. However, neither | | | | appropriate for your profession as an educator. |
| spouse can claim more than $250 towards his or her | | | | There are certain costs specifically disqualified by IRS |
| qualified expenditure. | | | | such as expenditure for home schooling, expenses for |
| What constitutes qualified expenditure? | | | | non athletic supplies for courses in health or physical |
| According to IRS, it includes ordinary and necessary | | | | education. |
| costs paid in connection with the education. Here is a | | | | You need to reduce the qualified expenses by the |
| list of such costs for your ready reference - | | | | following amounts - |
| Books or subscriptions - These include technical books, | | | | |
| professional textbooks, professional publications, | | | | 1. Tax free distribution of interest under an education |
| publication journals, newspapers, magazines and | | | | savings bond program. |
| journals. | | | | 2. Tax free distribution of earnings from a qualified due |
| Teaching aids - They can be films, slides and other | | | | SH and program. |
| materials. | | | | 3. Tax for the distribution of earnings from a Coverdell |
| Education costs - These can include books, papers, | | | | education savings account (ESA). |
| writing materials, hotel/motel expenses, expenses | | | | 4. Any reimbursement you receive towards these |
| towards professional development. | | | | expenses and not reported on your form W-2. By |
| Tools and supplies - These can include camera, films, | | | | filling your tax return, this deduction can be claimed on |
| classroom supplies, locks, lockers, supplies, postage, | | | | line 23 on form 1040 or line 16 on form 1040A. |
| stationery, tape recorders, tapes, flashlight, briefcase | | | | If your cost of a particular item is more than $250, |
| and other classroom supplies. | | | | there is one more method to claim it. Suppose it is |
| Cost towards uniforms - These can include expenses | | | | $1000, you can claim $250 as educator expenses |
| on dry cleaning, lab coats, sports clothing, goggles, | | | | under this category and the balance $750 can be |
| school logo items, T shirts, hats, special use items. | | | | claimed as a miscellaneous itemized deduction. |
| Auto costs - These can include costs towards | | | | |