Short answer. The IRS lets an eligible educator deduct up to $300 of unreimbursed classroom expenses ($600 on a joint return when both spouses are eligible educators, but not more than $300 each). Eligible means a kindergarten through grade 12 teacher, instructor, counselor, principal or aide who works at least 900 hours in a school year. Log each purchase and whether it was paid back.
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Classroom spending tally
IRS limit: $300 per eligible educator; $600 on a joint return when both spouses are eligible educators, but not more than $300 each. This tally does not decide who is eligible or which items qualify. Nothing you type is sent or saved.
1. The educator expense deduction, as the IRS states it
IRS Topic no. 458 (updated September 24, 2026) and Tax Tip 2025-58 describe the deduction this way:
- Who: a kindergarten through grade 12 teacher, instructor, counselor, principal or aide who works at least 900 hours a school year in a school that provides elementary or secondary education, as determined under state law.
- How much: up to $300. On a joint return where both spouses are eligible educators, up to $600, but not more than $300 each.
- What counts: professional development course fees; books and supplies; computer equipment, including related software and services; other equipment and supplementary materials used in the classroom; and, per Topic 458, certain health and safety supplies.
- Only your own money: amounts you paid yourself that were not reimbursed by your employer, a grant or another source.
The IRS pages we checked in November 2026 do not show a different amount for the 2026 tax year or any new itemized deduction for educators. Before you file your 2026 return, check irs.gov/teachers and the 2026 Form 1040 instructions; we will not guess.
2. The classroom spending log
The deduction is small, but the log has other uses: it shows your district what you spend, it settles reimbursement questions, and it is what your preparer needs. Record each purchase on the day you make it:
- date and store or website;
- what you bought and the category (supplies, books, technology, professional development, health and safety);
- amount paid, and how (card, cash);
- whether any of it was reimbursed, by whom and how much;
- where the receipt is kept (a photo is fine if it is legible).
Keep personal items you happened to buy on the same receipt out of the log. If a crowdfunding page, PTA or grant paid for something, log it as reimbursed so the total stays honest.
A year of supply runs
Purchases total $410.00, and the PTA paid back $60.00. The unreimbursed amount is $350.00; the IRS limit is $300 per eligible educator, so $50.00 is above it. The tool below adds this up. Whether you are an eligible educator and which items qualify is for you and your preparer to check.
3. New Jersey certificates and professional development records
The New Jersey Department of Education describes these certificates:
- Certificate of Eligibility (CE) and Certificate of Eligibility with Advanced Standing (CEAS) let you seek and accept a teaching job.
- Provisional certificate: the district requests it for a newly hired teacher. The Department says provisional certificates are valid for up to two years, expiring July 31 of the second year, and may be renewed one time.
- Standard certificate: the Department calls it a permanent certificate, issued after the Provisional Teacher Process or through reciprocity. Its page does not describe a renewal.
So the dates to track are the provisional expiration (July 31) and the steps of the Provisional Teacher Process, not a renewal of a standard certificate.
For professional development, the Department says policy and programs follow N.J.A.C. 6A:9C, and its FAQ says each teacher develops an individual professional development plan (PDP) with a supervisor, typically at the end of each school year, and that the district keeps the PDP on file. The Department has also posted guidance on changes for 2023-24 and beyond. Because the hour requirement depends on which rules apply to you, we do not state a number here: check your district's PDP and the NJDOE professional development page. Then log each activity: date, title, provider, hours, which PDP goal it supports, the certificate of completion, and any cost (a fee you paid yourself is also a line in the classroom log).
4. Tutoring, summer jobs and other side income
Side income comes in two shapes. A summer camp or summer school job usually pays wages on a Form W-2 with tax withheld. Private tutoring, lessons and online teaching platforms usually pay you as self-employed, with no withholding.
- A client or platform sends Form 1099-NEC only at $2,000 or more for tax years beginning after 2025 (IRS instructions, Rev. 12/2026), and a payment app sends a 1099-K only above $20,000 and 200 transactions. The IRS says income is reportable either way. See What changed for 1099s.
- If your net earnings from self-employment are $400 or more, the IRS says you file Schedule SE; the self-employment tax rate is 15.3%.
- If you expect to owe $1,000 or more when you file, the IRS says estimated tax payments are generally due. More withholding at your school job is another route to talk over with your preparer.
Log tutoring like a small business: date, student or family (initials are fine), hours, rate, amount, how paid, and any costs such as materials or mileage. Side income, honestly and Side income bookkeeping with a day job cover the rest of the setup, and the Self-employed tax calculator gives a planning number.
One more list to know: the IRS list of occupations that customarily and regularly received tips includes self-enrichment teachers (TTOC 702), described as teaching individuals or groups for non-occupational self-enrichment. If that describes a side job and you receive tips, see the Tips deduction calculator.
Official sources
- IRS: Topic no. 458, Educator expense deduction (updated Sept. 24, 2026)
- IRS Tax Tip 2025-58: Out-of-pocket classroom costs could be offset with Educator Expense Deduction (Aug. 20, 2025)
- NJ Department of Education: Teacher certification (updated Aug. 12, 2026)
- NJ Department of Education: Professional development (updated Sept. 11, 2024)
- NJ Department of Education: Professional development frequently asked questions (updated Jan. 10, 2025)
- IRS: Instructions for Forms 1099-MISC and 1099-NEC (Rev. 12/2026)
- IRS: Understanding your Form 1099-K (updated Oct. 28, 2026)
- IRS: Self-employment tax (Social Security and Medicare taxes) (updated Oct. 30, 2026)
- IRS: Estimated taxes (updated Sept. 25, 2026)
- IRS: Occupations that customarily and regularly received tips on or before Dec. 31, 2024 (updated June 28, 2026)
Checked November 2026.
Common questions
How much is the educator expense deduction?
IRS Topic 458 says up to $300, or $600 on a joint return when both spouses are eligible educators, but not more than $300 each. The IRS pages we checked in November 2026 show no different 2026 amount; check irs.gov/teachers before you file.
Do aides and counselors qualify?
The IRS lists kindergarten through grade 12 teachers, instructors, counselors, principals and aides who work at least 900 hours in a school year at a qualifying school.
Can I count supplies the PTA paid me back for?
No. The IRS says the expenses must be ones you paid that were not reimbursed by your employer, a grant or another source. Log the reimbursement so your totals match.
Does a New Jersey standard certificate expire?
The NJ Department of Education calls the standard certificate permanent. Provisional certificates are valid for up to two years, expiring July 31 of the second year, and may be renewed once.
Do I need to report tutoring income without a 1099?
Yes. The IRS says income must be reported whether or not a form is issued. A 1099-NEC is only required at $2,000 or more for tax years beginning after 2025.
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