If you're an eligible educator, you can deduct up to $250 ($500 if married filing jointly and both spouses are eligible educators, but not more than $250 each) of unreimbursed trade or business expenses. Qualified expenses are amounts you paid or incurred for participation in professional development courses, books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. For courses in health or physical education, the expenses for supplies must be for athletic supplies. Qualified expenses also include the amounts for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus. This deduction is for expenses paid or incurred during the tax year. You claim the deduction on Form 1040Form 1040-SR, or Form 1040-NR (attach Schedule 1 (Form 1040) PDF).

You're an eligible educator if, for the tax year you're a kindergarten through grade 12 teacher, instructor, counselor, principal or aide for at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.

For additional information go to: https://www.irs.gov/taxtopics/tc458

For 2021 Tax Purposes

  • Full-time teachers paid dues in the amount of $965 from January 1, 2021 through December 31, 2021.  
  • Full-time nurses paid dues in the amount of $535 from January 1, 2021 through December 31, 2021.
  • Part time teachers and nurses should look at their last pay stub in December from which dues were deducted.

If you started mid year you can also look at your last pay stub in December and it will have your dues paid for 2021.Image removed.

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