To download the worksheet for Educator expenses click here Tax Deductions for: Educators Amount  Supplies & Expenses   Arts & Crafts Materials   Audio Visual Rentals   Audio Visual Supplies   Books   Classroom Decorations   Computer Software   Film & Processing   Grading Expenses   Magazines   Music   Newspapers   Paper   Party Supplies   Photocopy Expense   Printing   Records, Tapes, etc.   Stationery   Student Prizes & Awards   Trophies   Visual Aids   Video Tapes   Other Generally to be deductible, items must be ordinary and necessary to your profession as an educator and not reimbursable by your employer.  Record separately from other supplies, items costing over $100 and having a useful life of more than one year.  These items must be recovered differently on your tax return than other recurring, everyday business expenses like photocopies, books, etc.      Amount Telephone Expense   Cell Phone   Fax Phone   Paging Service   Other The basic local telephone service costs of the first telephone line provided in you residence are not deductible.  However, toll calls from that line are deductible if the calls are business related.  The costs of a second line (basic service and toll calls ) in your home are also deductible if that line is used exclusively for business. Amount Continuing Education (Do not include travel expenses)   Correspondence Course Fees   Course Registration   Lab Fees   Materials & Supplies   Photocopy Expenses   Reference Material   Research Expenses   Seminar Fees   Textbooks   Transcripts   Tuition   Other Educational expenses are deductible under either of two conditions: (1) your employer requires the education in order for you to keep your job or rate of pay; or (2) The education maintains or improves your skills in your profession.  The costs of courses that are taken to meet the minimum requirements of a job, or that qualify you for a new trade or business are NOT deductible. Amount Travel (Out of Town)   Airfare   Bridge & Highway Tolls   Bus & Subway   Car Rental   Laundry   Lodging (do not combine with meals)   Meals (do not combine with lodging)   Parking   Porter, Bell Captain, Tips   Taxi   Telephone Calls (including home)   Train   Other Expenses of traveling away from "home" overnight on job-related and continuing-education trips are deductible.  Your "home" is generally considered to be the entire city or general area where your principal place of employment is located.  Document away-from-home expenses by noting the date, destination, and business purpose of your trip.  Record business miles if you drove to the out-of-town location.  Receipts must be retained for each lodging expense.  However, if any other business expense is less than $75, a receipt is not necessary if you record all of the information in a timely dairy.  Use the Vehicle Worksheet if you used your own car. Miles Auto Travel   Away From Home Overnight (miles)   Between Jobs or Job Locations (miles)   Continuing Education (miles)   Field Trips (miles)   Library (miles)   Meetings (miles)   Purchasing Job Supplies & Materials (miles)   School Functions (miles)   Seminars (miles)   Other (miles)   Other (miles)   Other (miles) Your auto expense is based on the number of qualified business miles you drive.  Expenses for travel between business locations or daily transportation expenses in going between your residence and temporary work locations are deductible: include them as business miles.  Your trips between home and work each day or between home and one or more regular places of work are COMMUTING and are NOT deductible. Document business miles in a record book by the following: (1) Give the date and business purpose of each trip; (2) Note the place to which you traveled; (3) Record the number of business miles; (4) Record your car's odometer reading at both the beginning and end of the tax year.  Keep receipts for all car operating expenses - gas, oil, repairs, insurance, etc., and of any reimbursement you received for you expenses. Amount Professional Fees & Dues   Alumni Dues   Association Dues   Credentials   License   Parent Teacher Groups   School Dues   Union Dues   Other Dues paid to professional societies related to your Educational profession are deductible.  These could include professional organizations, business leagues, trade associations, chambers of commerce, boards of trade, and civic organizations.  However, dues paid for memberships in clubs organized for business, pleasure, recreation, or other social purpose are not deductible.  These could include country clubs, golf and athletic clubs, airline clubs, hotel clubs, and luncheon clubs. Deductions are allowed for payments made to a union as a condition of initial or continued membership.  Such payments include regular dues, but not those which go toward defraying expenses of a personal nature.  The part of union dues which goes into a strike fund is deductible, however. Amount Miscellaneous Expenses   Liability Insurance - Business   Periodicals   Professional Subscriptions   Resume - job Seeking   Other Expenses of looking for new employment in the same line of work in which you are already working are deductible - you do not have to actually obtain a new job in order to deduct the expenses.  Out-of-town job seeking expenses are deductible only if the primary purpose of the trip is job seeking, not pursuing personal activities. For business use of your automobile, please use our  Vehicle Worksheet