Updated November 5, 2026. Quick answer: The educator expense deduction is $350 for taxable years beginning in 2027, the same as 2026, per Rev. Proc. 2026-35, section 3.13. The 2025 Form 1040 instructions show $300 for last year’s returns. It is an above-the-line deduction for a kindergarten through grade 12 teacher, instructor, counselor, principal or aide for classroom costs paid out of pocket.
The 2027 amount
The Revenue Procedure states: “For taxable years beginning in 2027, under § 62(a)(2)(D), the amount of the deduction allowed under § 162 that consists of expenses paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom is $350.”
| Tax year | Educator expense deduction | Source |
|---|---|---|
| 2025 | $300 | Instructions for Form 1040 (2025), line 11 |
| 2026 | $350 | Rev. Proc. 2025-32, section 4.12 |
| 2027 | $350 | Rev. Proc. 2026-35, section 3.13 |
Who is an eligible educator
The statute defines it: “an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.” A school is one “which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law.”
How the dollar amount is set, and a check
The statute starts from a fixed amount and indexes it: “the $250 amount in subsection (a)(2)(D) shall be increased by an amount equal to” that amount times a cost-of-living adjustment, and then “Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50.”
Check: because results round to the nearest $50, a result of $350 means the unrounded amount fell between $325 and $375 (computed). On a $250 base that is a factor between 1.30 and 1.50 (computed). The factor itself is the IRS’s cost-of-living figure, which this page does not recompute. The $350 appears in both Rev. Proc. 2025-32 and Rev. Proc. 2026-35, so the 2027 adjustment did not change the rounded amount.
What counts, and what reduces it
The 2025 Form 1040 instructions say qualified expenses include “For professional development courses you have taken related to the curriculum you teach or to the students you teach;” and costs “In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.”
They do not include “expenses for home schooling or for nonathletic supplies for courses in health or physical education.” The statute coordinates the deduction with other education benefits: “A deduction shall be allowed under subsection (a)(2)(D) for expenses only to the extent the amount of such expenses exceeds the amount excludable under section 135, 529(c)(1), or 530(d)(2) for the taxable year.” That is why the instructions tell you to subtract “Excludable U.S. series EE and I savings bond interest from Form 8815.” The savings bond exclusion for 2027 is on the savings bond education exclusion for 2027.
Where it goes on the return
For 2025 returns the instructions say: “If you were an eligible educator in 2025, you can deduct on line 11 up to $300 of qualified expenses you paid in 2025.” The line-by-line walk-through is on Schedule 1 line 11, educator expenses.
Common mistakes
- Using $300 for 2027 expenses. That is the 2025 amount; 2026 and 2027 are both $350.
- Counting nonathletic supplies for health or physical education classes, which the statute excludes.
- Forgetting to reduce qualified expenses by excludable savings bond interest or other education account distributions.
- Assuming a part-time aide qualifies. The statute requires at least 900 hours during a school year.
Related: Schedule 1 line 11, educator expenses, the savings bond education exclusion for 2027, and the education credits for 2027.
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Answer againSources
- Internal Revenue Service, Rev. Proc. 2026-35, tax year 2027 inflation-adjusted items: www.irs.gov
- Internal Revenue Service, Rev. Proc. 2025-32, tax year 2026 inflation-adjusted amounts, as modified by the One, Big, Beautiful Bill Act: www.irs.gov
- 26 U.S.C. 62, Adjusted gross income defined (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
- Internal Revenue Service, Instructions for Form 1040 (2025): www.irs.gov
Read from the primary documents linked above on November 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.