Does Idaho allow the educators out-of-pocket classroom expense deduction that is allowed on my federal return as a deduction in computing adjusted gross income?
No. Idaho does not conform to the federal law that allows educators a deduction up to $250 for out-of-pocket classroom expenses. This deduction is claimed on the federal return as a deduction in computing adjusted gross income. It is allowed under Internal Revenue Code Section 62(a)(2)(D). If you claim this deduction on your federal return, you must add back the amount deducted as an “other addition” on your Idaho return. Ref. Idaho Code Section 63-3022O, Internal Revenue Code Section 62. Contact us if you need more information.
Related Questions
- If Idaho does not conform to the federal deduction for educators out-of-pocket classroom expenses, can I claim these amounts as a miscellaneous itemized deduction on my Idaho return?
- Does Idaho allow the educators out-of-pocket classroom expense deduction that is allowed on my federal return as a deduction in computing adjusted gross income?
- What are the requirements for qualifying for a Moving Expense deduction on my federal tax return?
