How much can an eligible educator deduct for out-of-pocket expenses?

An eligible educator can deduct up to $250 for out-of-pocket expenses related to classroom supplies and materials under the Educator Expense Deduction. This deduction is intended to assist teachers who often spend their own money on educational resources to enhance their students' learning experience.

The criteria for eligibility include being a teacher, instructor, counselor, principal, or aide for kindergarten through grade 12 and working at least 900 hours a school year in a school that provides elementary or secondary education. It's essential to note that the deduction is specific to expenses incurred for classroom use and helps alleviate some of the financial burden that educators face.

If the educator is married and files jointly with a spouse who is also an eligible educator, they may each deduct up to $250, allowing for a total of $500 in deductions for the couple. However, the key focus remains on that initial limit of $250 per eligible educator, which is why this amount is the correct choice.