For 2025, you can claim an “above-the-line deduction” for so-called educator expenses.

The above-the-line deduction reduces your adjusted gross income (AGI) and that’s a good thing.

The bad thing is that the 2025 law limits the educator expense deduction to $300.1 Money spent by the educator in excess of $300 is not deductible because the excess is one of those disallowed 2 percent miscellaneous itemized deductions.2

Eligible Educator (2025)

The term “eligible educator” means, with respect to any taxable year, an individual who ... Log in to view full article.