For 2022 the maximum educator expense deduction rises to $300. For 2021 it is limited to $200
Teachers and other educators will be able to deduct up to $300 of out-of-pocket classroom expenses when they file their 2022 federal income tax return. This is the first time the annual limit has increased since the special educator expense deduction was enacted in 2002. For tax years 2002 through 2021, the limit was $250 per year.