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• According to Topic 458, the IRS will allow eligible educators to take up to a $250 tax deduction for any expenses not reimbursed by a school district. These expenses can include computers, books, supplies, or supplementary classroom materials.
  
  

Types

• Most public school teachers join teachers unions in order to protect their interests. According to Publication 529, the IRS allows teachers to deduct all union dues from their gross taxable incomes. Within the United States, each individual state requires teachers to become licensed. Teachers may deduct state licensing fees as a work-related expense on their taxes. In addition, teachers may deduct any dues that they pay to professional associations.
  
  

Eligibility

• In order to qualify, teachers must work at least 900 hours a year in a state-licensed school. This deduction only applies to teachers of children in elementary school, middle school or high school. Physical education teachers may only take deductions if their expenses are related to athletics.
  
  

Time Frame

• Teachers must claim all qualified educational expenses in the tax year that they purchased the items. The IRS requires tax filers to file their returns by April 15. Educators may claim these deductions on IRS Form 1030 line 23 or Form 1040 Schedule A line 16.
  
  

Considerations

• Sometimes teachers may further their expertise by taking optional or mandated classes in certain subject areas. School districts will usually compensate teachers for these classes, but teachers may claim a tax deduction for all classes for which their employer does not compensate them. If an instructor decides to get a higher degree, the IRS allows up to a $4,000 deduction for tuition and fees every year.
  
  

Restrictions

• Except for the $4,000 tax deduction for higher education, itemized expenses may not exceed more than 2 percent of a teacher's adjusted gross income. Retirement plan, self employment tax, alimony and student loan interest payments are deducted from gross income. According to the IRS, all expenses must be ordinary and necessary. Teachers may not generally claim meals or cell phones as necessary expenses.