“IRS Reminder: Teacher Deduction” by Frank C. Carnahan
A deduction from adjusted gross income for 2005 of up to $250 for qualified out-of-pocket expenses for purchases of books and classroom supplies is available to teachers, instructors counselors, principals or aides in public or private elementary or secondary schools who work at least 900 hours during a school year.
This deduction is available whether or not the taxpayer itemizes deductions on Schedule A. The IRS suggests keeping records of qualifying expenses noting the date, amount and purpose of each purchase to document the deduction and help prevent a missed deduction at tax time. For more information call the IRS Tele-Tax system toll-free at 1-800-829-4477 and listen to Topic 458.