The $300 Educator Expense Deduction: Which Digital Resources Qualify (2026)
Quick answer: The deduction most teachers know as the $300 educator expense deduction is inflation-adjusted, and for the 2026 tax year the IRS has set it at $350 per eligible educator. Digital teaching resources you pay for yourself and use with your students generally count as supplies. Keep receipts, and confirm your own situation with a tax professional.
What is the amount for 2026, and did it change?
It moved. The figure was $300 for tax years 2022 through 2025. Revenue Procedure 2025-32, the IRS inflation-adjustment notice for 2026, sets the educator expense deduction at $350 per eligible educator for the 2026 tax year. Two married educators filing jointly can claim up to $350 each, $700 combined.
There is also a change from the One Big Beautiful Bill Act affecting expenses incurred after December 31, 2025: educators who itemize may be able to claim qualifying expenses above the $350 line on Schedule A. The rules around this are new and the details matter, so treat this paragraph as a prompt to ask a preparer, not as advice.
Two practical notes. The IRS Tax Topic page has been slow to reflect the 2026 figure, so do not be alarmed if you see $300 there. And whichever number applies, this is an above-the-line adjustment on Schedule 1, which means you can take it without itemizing.
Who counts as an eligible educator?
The IRS definition is narrower than most teachers expect. You must work at least 900 hours during a school year as a teacher, instructor, counselor, principal, or aide in a school providing elementary or secondary education, as determined under state law.
Part-time staff below 900 hours do not qualify. Homeschooling parents do not qualify. College instructors do not qualify under this provision. Preschool generally does not, unless the program meets the state's definition of elementary education.
Try one unit before you commit a budget
Cheapest way to judge the quality yourself:
- Financial Literacy Day 1 Lesson: Slides, Workbook, Notes — $4.99, instant download
- Math Test Prep & Assessment Toolkit, Grades 3-5 — $24.99, instant download
If it works, English Language Arts Complete covers the full year from $149.90. Every download has a 30-day money-back guarantee.
Do digital downloads count as supplies?
Qualifying expenses named by the IRS include books, supplies, computer equipment including software and services, other classroom equipment, and supplementary materials used in the classroom. A curriculum PDF or a unit of slides you buy and use with your students is ordinarily supplementary classroom material.
The conditions that matter are the ones people skip. The expense must be unreimbursed: if your school paid you back, it is not yours to deduct. It must be for classroom use, not personal interest. And professional development courses count, though there are other education credits that may treat that spending more favorably.
So a $24.99 unit like the math test prep toolkit used with your own class is the straightforward case. A subscription you use partly for tutoring on the side is not, and mixed-use spending is where teachers get into trouble.
What records should you keep?
Keep the order confirmation email, which shows date, amount, seller, and item. Keep the card or bank statement line. If a purchase is not obviously classroom material from its title, note the class and unit you used it for.
A folder in your email labeled "classroom purchases" costs nothing and is the whole system. Teachers who lose the deduction almost never lose it because the item did not qualify; they lose it because they cannot produce a receipt in February for something bought in September.
Frequently asked questions
Can I deduct more than the limit?
The above-the-line amount is capped. For 2026 there may be an itemized route for the excess under the new law. Ask a preparer about your specific return.
Do I need to itemize to claim this?
No. The base educator expense deduction is claimed on Schedule 1 whether or not you itemize.
Does a school reimbursement affect it?
Yes. Reimbursed amounts are not deductible. Only your out-of-pocket spending counts.
What if my state has its own teacher deduction?
Several states offer separate credits or deductions with different rules. Check your state department of revenue.
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