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Can I deduct the money I spend to equip my classroom, or cover travel and training?
It’s outrageous, but if you’re a teacher, your school may not pay for many of the supplies, even books, you need in class. And your employer may not pay for travel to conventions, training to keep your job or move up the ladder, or sabbatical expenses. Can you take those expenses as a deduction?
Yes: If you are spending your own money for expenses related to your job, you may be able to deduct those on your income tax return—if you keep good records.
You can deduct up to $250 of expenses when figuring their adjusted gross income amounts (Form 1040, line 35). This deduction is available regardless of whether you itemize your deductions on Schedule A, and is available to teachers in both elementary and secondary schools, public or private. You must work at least 900 hours during a school year as a teacher, counselor, principal or aide to qualify for the deduction.
You may deduct the remainder of your expenses over $250 on Schedule A, line 20.
Here are some of the expenses that you can deduct:
Out-of-pocket classroom expenses. Examples include:
-Supplies (glue, tape, paper, tacks, paper towels, soap)
-Craft materials
-Books
-Copying costs for photocopying lessons, assignments,
-Slides and film
Union dues
Professional Publications - serving the teaching community
Depreciation on a computer - you yourself bought to use for managing your classroom
and assignments (you must use the straight-line method)
Depreciation on a camcorder or projector - you purchased for use in your classroom
Costs for education or training - necessary to meet the requirements of your school,
district, state, or employer so you can keep your job status, your salary level, or your
employment
Costs for education or training to maintain or improve your teaching skills or position.
Position changes that you get training for can include:
-Moving from an elementary school to a secondary school
-Teaching another subject
-Moving from a teaching position to a counseling position
-Moving from a teaching position to a school administration position
Expenses for trips within the U.S. to conventions and seminars. As long as the purpose of your trip and the time spent while on the trip is business-related, your deductible expenses can include:
-Air fare or other transportation
-Lodging
-Fees for attending seminars and convention events
-Meals (one-half of the cost)
Sabbatical expenses, as long as the sabbatical is granted for research and educational
course study related to your teaching duties. Examples include:
-Travel costs to your research and study location
-Rent, meals, lodging, phone, and cleaning expenses at your research and study location
-Vaccinations required by your research and study location
-Books and classroom materials
-Required visas and passports
Note that if you’re taking a sabbatical to write a textbook for profit, the costs of your
research aren't deductible. You must add those costs to the cost of your book, which you then deduct proportionately over the period in which you expect to receive those profits.
The costs of temporary teaching assignment. Examples: a teaching job that you take during a leave-of-absence, teaching assignments on an exchange basis, or teaching as a visiting professor. Expenses can include:
-Transportation
-Meals (one-half of the cost)
-Lodging, if the temporary assignment is outside the general area where you regularly teach
Summer and holiday job expenses, assuming the employment is temporary. These expenses include the following if your employment is too far away from your home for you to commute to work:
-Transportation
-Meals (one-half)
-Lodging
-Laundry
-Commuting expenses from your lodging to your temporary job
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