Educator Expenses question

[FEDUKE404]

Another option for extra teacher expenses

And the amount paid over $250.00 is subject to 2% of AGI.

I know one preparer who slides the amounts >$250 into the contributions column, hence eliminating the 2% floor for employee "business" expenses.

The best answer I could come up with is "perhaps"....

FE

[dyne]

Thanks guys so much.

[gkaiseril]

And the amount paid over $250.00 is subject to 2% of AGI.

[Bees Knees]

From TTB, page 3-4

Educator expense deduction. Eligible educators can deduct
up to $250 (per spouse) of qualified out-of-pocket expenses
paid during the year. Neither spouse can deduct more than
$250 of his or her own qualified expenses.

Note the wording “up to $250…”

In other words, the $250 is a limitation, not a standard deduction amount as if it is some kind of per diem amount. You can deduct up to that amount of qualified expenses. If you only have $30 of qualified expenses, then that is all you can deduct. If you have more than $250 of qualified expenses, then $250 goes on the front of the 1040 and the rest goes on Schedule A.

[dyne]

A school teacher is entitled to deduct $250 of educator expenses on line 23 of page 1
of the 1040 return. However he or she is supposed to keep records to justify this expense.
What is allowable as a deduction if the teacher lists on my questionnaire or tells me that
she spent LESS than $250? Today a teacher listed her school supplies as being only
$30. Recently another teacher advised he only spent $80. I am taking the position that
if I am aware that a teacher spent LESS than $250, I can only allow this lessor amount
as an educator expense on line 23. What do you think?