The educator's expense deduction is taken:

Question

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The educator's expense deduction is taken above the line on the Form 1040, which means it is subtracted from gross income to arrive at adjusted gross income (AGI). This deduction is available for eligible teachers and other education professionals to offset out-of-pocket expenses for classroom materials and supplies. It is not reported on Form 2106 or Schedule C, and there is no specific form for claiming this deduction.

The Educator's Expense Deduction Is Taken