Teachers and other education professionals often pay out of pocket for classroom supplies, books, equipment and other items needed to support their students. For 2026, eligible educators may have two opportunities to deduct qualifying unreimbursed classroom expenses.
One deduction is available whether you take the standard deduction or itemize. A second deduction, created under the One Big Beautiful Bill Act (OBBBA), is available to eligible taxpayers who itemize their deductions.
Understanding how these two tax breaks work could help educators make the most of their qualifying expenses when filing their 2026 tax returns.
The Educator Expense Deduction: Available to Nonitemizers and Itemizers
Eligible educators may deduct certain unreimbursed classroom expenses through the long-standing educator expense deduction. This is an above-the-line deduction, meaning you can claim it without itemizing deductions.
An above-the-line deduction also reduces your adjusted gross income (AGI). This can provide an additional tax advantage because eligibility for, and limitations on, several other tax breaks are based on AGI. Lowering your AGI may therefore help improve your overall tax situation.
Who Qualifies as an Eligible Educator?
To qualify, you generally must work as a kindergarten through 12th-grade teacher, instructor, counselor, principal or classroom aide.
You must also work at least 900 hours during the school year in a school that provides elementary or secondary education as defined under applicable state law.
How Much Can Be Deducted in 2026?
For 2026, an eligible educator can deduct up to $350 in qualifying unreimbursed expenses paid during the year.
Married couples filing jointly may deduct up to $700 if both spouses qualify as eligible educators. However, neither spouse can deduct more than $350 individually.
The deduction limit is adjusted for inflation. It increased from $300 for 2025 to $350 for 2026, although the inflation adjustment doesn’t necessarily result in an increase every year.
What Classroom Expenses Qualify?
Examples of qualifying expenses may include:
- Books and classroom supplies
- Computer equipment and software
- Other materials used in the classroom
- Professional development courses
For health and physical education courses, supply expenses generally qualify under this deduction only when they are related to athletics.
A New Itemized Deduction for Educator Expenses
The OBBBA made permanent the Tax Cuts and Jobs Act’s (TCJA’s) suspension of miscellaneous itemized deductions that had been subject to the 2% of AGI floor. Before the suspension, this category included unreimbursed employee business expenses, including some classroom costs paid by teachers.
Although the suspension has generally applied since 2018, the OBBBA introduced a new miscellaneous itemized deduction specifically for educator expenses.
The new deduction applies to eligible expenses incurred after December 31, 2025.
Unlike the former miscellaneous itemized deductions, this new educator expense deduction isn’t subject to the 2% of AGI floor and doesn’t have a specific dollar limit.
How the Two Educator Deductions Can Work Together
The new itemized deduction is available in addition to the $350 above-the-line educator expense deduction.
This means an eligible educator with qualifying expenses above $350 may potentially benefit from both deductions.
For example, an educator may first claim the $350 above-the-line deduction, reducing AGI. If the educator has additional eligible expenses, the excess amount may potentially qualify for the new itemized deduction.
However, the same expense cannot be deducted twice.
In other words, expenses used to claim the above-the-line deduction can’t also be included in the itemized deduction.
The Rules for the Itemized Deduction Are Broader
The eligibility requirements and qualifying expenses for the new itemized deduction are somewhat broader than those for the traditional above-the-line deduction.
For example, interscholastic sports administrators and coaches may also qualify for the itemized deduction.
The rules for health and physical education expenses are broader as well. Supplies don’t have to be related to athletics to qualify under the itemized deduction.
These differences make it especially important for educators to understand which expenses qualify under each deduction.
Will Itemizing Your Deductions Save You Money?
Before claiming the new itemized deduction, you should first determine whether itemizing makes sense for your overall tax situation.
Taxpayers generally have a choice between claiming the standard deduction or itemizing eligible deductions. Itemized deductions can include items such as:
- Mortgage interest
- Certain state and local taxes, including property taxes
- Charitable contributions
- Eligible educator expenses under the new rules
Itemizing generally reduces your taxes only when your total itemized deductions exceed the standard deduction available for your filing status.
The OBBBA made permanent the nearly doubled standard deduction amounts originally established under the TCJA. As a result, fewer taxpayers may benefit from itemizing.
For 2026, the standard deduction amounts are:
- $16,100 for single taxpayers and married taxpayers filing separately
- $24,150 for heads of household
- $32,200 for married couples filing jointly
Even if you have expenses that qualify for the new itemized educator deduction, you should compare your total potential itemized deductions with your available standard deduction before deciding which option provides the greater tax benefit.
Keep Detailed Records of Your Classroom Expenses
If you expect to qualify for one or both educator deductions, good recordkeeping is essential.
Keep receipts and other documentation showing the date, amount and purpose of each qualifying purchase. Maintaining organized records is particularly important now that two separate educator deductions may be available and each has different eligibility requirements.
Careful tax planning can help ensure that you don’t overlook valuable deductions while also avoiding the use of the same expense for both tax breaks.
If you have questions about which classroom expenses qualify, whether you may benefit from both deductions or whether itemizing makes sense for you, consult a tax professional. Reviewing your expenses before filing can help you maximize available tax benefits and plan more effectively for your 2026 tax return.
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