New Tax Benefits for K–12 Teachers and Other Educators (2025–2026)

Teaching is demanding work, and many educators regularly spend their own money on classroom needs, supplies, and professional growth. While the tax code does not cover everything, there are still meaningful deductions available. Beginning in 2026, those opportunities expand slightly for educators who itemize. 

Here is a clear, practical overview of what is available, who qualifies, and how to make the most of it. 

The educator expense deduction, explained simply 

For the 2025 tax year (filed in 2026) 

If you are an eligible educator, you may deduct up to $300 of unreimbursed classroom expenses. If both spouses on a joint return qualify, each may claim up to $300, for a total of $600. 

This deduction is taken above the line, meaning it reduces your adjusted gross income and is available whether you itemize or take the standard deduction. 

For the 2026 tax year (filed in 2027) 

The above-the-line educator deduction increases to $350 per eligible educator. 

This deduction continues to work the same way: it lowers adjusted gross income and is available to both standard-deduction and itemizing taxpayers. 

Changes starting in 2026 

Beginning with tax years after December 31, 2025, Congress restored a limited itemized deduction for educator expenses. This means that educators who itemize may be able to deduct qualified classroom expenses beyond the $350 above-the-line limit. 

This added benefit is helpful primarily for educators who already itemize because their total deductions exceed the standard deduction. If you take the standard deduction, the additional itemized portion generally will not apply. 

Who qualifies as an eligible educator? 

To claim educator expense deductions, you must: 

• Work in a K–12 school, as defined under state law 

• Work at least 900 hours during the school year 

• Be a teacher, instructor, counselor, principal, or aide 

Starting in 2026, the itemized educator-expense deduction also applies to interscholastic sports administrators and coaches who meet the 900-hour requirement. 

What expenses qualify? 

Qualified educator expenses are unreimbursed costs paid for classroom or instructional use, including: 

• Classroom supplies and books 

• Computer equipment, software, and related services 

• Supplementary teaching materials 

• Professional development courses related to your subject or role 

Special rules apply for certain categories: 

• Health and physical education expenses must be for athletic supplies 

• Personal protective equipment and cleaning supplies purchased to prevent the spread of illness may qualify 

Expenses must be directly connected to classroom instruction or professional development. Costs that are reimbursed by your school do not qualify. 

A note on travel and meals 

While conferences and workshops are important, travel, lodging, and meal expenses are not part of the IRS definition of qualified educator expenses for this deduction. Educators should be careful not to include those costs unless another specific tax rule applies. 

How to think about deductions in 2026 

Starting in 2026, eligible educators may have two potential layers of benefit: 

1. Up to $350 above-the-line, which everyone who qualifies can claim 

2. Additional itemized educator expenses, available only if you itemize 

Example: 

If an educator spends $1,400 on qualified classroom expenses in 2026: 

• $350 may be claimed above the line 

• The remaining amount may be included as part of itemized deductions, assuming itemizing makes sense for that taxpayer overall 

What if you do not meet the 900-hour requirement? 

If you do not meet the hourly requirement, your classroom purchases generally do not qualify for the educator deduction. In limited cases, donated items given directly to a public school may qualify as charitable contributions if you itemize and meet documentation requirements, but this should be handled carefully. 

Documentation matters 

To support your deduction, keep: 

• Receipts or digital records 

• Proof that the expense was not reimbursed 

• Notes showing the classroom or instructional purpose 

Good records make the process easier and reduce questions if the return is reviewed. 

Final thoughts 

Educators consistently invest in their students beyond what their budgets allow. While these tax deductions do not fully offset those costs, they can reduce taxable income and, in some cases, improve eligibility for other tax benefits tied to adjusted gross income.  

If you would like help determining whether your expenses qualify, whether itemizing makes sense in 2026, or how to organize documentation, contact one of our consultants for guidance.