The National Directory of Certified Public Accountants

Ask A CPA - Can I Deduct...?

Teaching Supplies

If you're a qualified educator, you can get an above-the-line deduction of as much as $250 for materials you bought in 2011. Materials includes books, supplies and even computer equipment. You qualify if you're a kindergarten through grade 12 teacher, aide, instructor or principal. Since it's an AGI above-the-line deduction, you don't have to itemize to get it. You can claim amounts in excess of $250 on Schedule A as a miscellaneous Itemized deduction subject to the 2% limitation.

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