The Educator Expense Deduction is an above-the-line deduction available to those employed as K through 12 educators. Deducting these out-of-pocket expenses can reduce your Federal and State income taxes.
To claim this deduction for those who qualify, we need to know the amount of unreimbursed expenses you paid during the calendar year. While there is a maximum amount for the deduction, there is no “standard” amount, so you need to tell us the exact total of your qualifying expenses. You don’t need to provide us with the receipts for your expenses, but you need to keep your receipts as proof of your deduction. Since the Iowa deduction is potentially higher than the federal one, be sure to give us a precise total of all of your qualifying expenditures paid during the year.
Additional information can be found on the IRS website.