Above-the-Line Teachers' Classroom Expense Deduction Reinstated for Tax Year 2010

The above-the-line deduction for eligible elementary and secondary school teachers of up to $250 per year for expenses paid or incurred for books, certain supplies, computer and other equipment, and supplementary materials used in the classroom has been extended under the 2010 Tax Relief Act.

Prior to the passage of the 2010 Tax Relief Act, this deduction was not available for tax years after 2009. Under the new tax act, this deduction is now extended to tax years 2010 and 2011.

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