Sally is a high school math teacher. In 2015, she purchases $400 worth of supplies related to her teaching. Her spouse, Gabe, is a high school math teacher and spends $100 in education supplies for his classes. If married filing jointly, what is the for-AGI educator's expenses deduction, assuming the 2014 law is extended into 2015?

Question

​Sally is a high school math teacher. In 2015, she purchases $400 worth of supplies related to her teaching. Her spouse, Gabe, is a high school math teacher and spends $100 in education supplies for his classes. If married filing jointly, what is the for-AGI educator's expenses deduction, assuming the 2014 law is extended into 2015?

Quizplus · Accepted Answer

The for-AGI educator's expenses deduction is phased out for taxpayers with AGIs over $100,000 ($50,000 for married filing separately). Sally and Gabe's combined AGI is $100,000 ($50,000 each). Therefore, their deduction is phased out by 50% ($50,000/$100,000). Their deduction is $500 x 50% = $250.

​Sally Is a High School Math Teacher

Sally Is a High School Math Teacher