Teaching Expenses Deduction
You may subtract up to $250 of qualified expenses when figuring your adjusted gross income. Qualified expenses are unreimbursed expenses you paid or incurred for books, supplies, equipment (including computer equipment, software and services) and other materials that you use in the classroom. Supply expenses for courses in health and physical education are qualified only if they are related to athletics. Any excess of the expenses can be deducted as an itemized deduction subject to the 2% AGI limitation.