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?
No. You may not claim these expenses as miscellaneous itemized deductions for Idaho income tax purposes because they are not allowed as itemized deductions for federal income tax purposes under IRC section 63. IRC section 63 specifically denies an itemized deduction for expenses that are allowable in computing adjusted gross income. A qualifying educator may claim the first $250 of out-of-pocket expenses only as a deduction in computing adjusted gross income. Therefore, the expenses do not qualify as itemized deductions. Ref. Idaho Code section 63-3022(j), Internal Revenue Code section 63. 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?
- Can I still file a Claim for Out-of-Pocket Expenses purchased outside of Canada?
