Category

Education

Type

Above-Line

2025 Limit

$300 ($600 MFJ if both educators)

2026 Limit

$300 ($600 MFJ if both educators)

IRC Reference

IRC § 62(a)(2)(D)

Eligibility

Eligible educators (K-12, 900+ hrs/year)

Notes / Description

K–12 teachers can deduct unreimbursed classroom expenses (books, supplies, PPE).