• This adjustment is limited to a taxpayer/spouse who is a K-12 teacher, counselor, principal, or aide, and who works in a school for at least 900 hours per school year; the maximum for 2023 is $300. The amount is for each educator; for MFJ returns, it’s possible to get an adjustment of up to $600.  Starting in 2022, this amount is adjusted for inflation.
  • Refer page E-8 of Pub 4012 for rules.
    • Note: While expenses for this adjustment are normally donated books, supplies, and equipment, unreimbursed professional-development expenses related to teaching can also be used, as can expenses used for preventing spread of COVID-19 in the classroom
  • The amount is entered on the Educator Expense page [Deductions > Adjustments > Educator Expenses].
  • Expenses beyond the $300/$600 limit may be a federal charitable deduction, with caveats. See the section Itemized Deductions Treated Differently by CA on page 112, “Lines 11-2”.
  • Note for CA state returns: The Line 11 amount is NOT recognized by CA as a subtraction from income.
    • TaxSlayer automatically adjusts the CA return so that it ignores the entry on Line 11. The adjustment is posted to CA Schedule CA Part I, Section C Line 11.
    • The amount (as well as expenses beyond the $300/$600 limit) can be claimed as an unreimbursed employee expense for CA purposes, if the taxpayer is itemizing on the CA return, but may be more profitably claimed as a charitable deduction, with caveats.
      • This itemized deduction is part of a group of CA-only deductions that are subject to the 2%-of-AGI reduction. For more information, see page 88 and page 112.

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