As kids head back to school, educators should be reminded that they are entitled to deduct up to $300 in out-of-pocket costs to cover classroom expenses. The maximum deduction is now inflation adjusted (it was $250 in 2021 and $300 in 2022). All teachers and educators are entitled to the deduction, even if they take the standard deduction when filing their income tax returns. To qualify, the educator must have worked in a public or private school for at least 900 hours during the school year. Books, equipment (including computer equipment), and other classroom materials qualify. COVID protective items such as hand soap and sanitizer also qualify. Clients who are educators should be reminded to keep good receipts to document their classroom expenses for the year. For more information on the deduction for classroom expenses, visit Tax Facts Online. : Q 715.