1.107 Teacher's Expense Deduction

Origin: Due to Massachusetts' conformity with IRC § 62, teachers may deduct from their gross income unreimbursed, qualified expenses (e.g., expenses for books, supplies, and computer equipment used in the classroom; expenses incurred during qualified professional development courses). The deduction is limited to an inflation-adjusted amount. For the 2024 tax year, the deduction is limited to $300, and, if the educator is married and files a joint return with another eligible educator, the limit rises to $600 with not more than $300 deducted per spouse.

Origin: IRC § 62(a)(2)(D)

Personal Income Tax

Deferrals of Gross Income

1.107

Teacher's Expense Deduction

Due to Massachusetts' conformity with IRC &sect 62, teachers may deduct from their gross income unreimbursed, qualified expenses (e.g., expenses for books, supplies, and computer equipment used in the classroom; expenses incurred during qualified professional development courses). The deduction is limited to an inflation-adjusted amount. For the 2024 tax year, the deduction is limited to $300, and, if the educator is married and files a joint return with another eligible educator, the limit rises to $600 with not more than $300 deducted per spouse.

1.4

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IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C.	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.