ADJUSTMENT  Educator Expenses   What is the maximum amount which can be deducted as Educator expenses from income ?   If you were an eligible educator, you may deduct up to $250 of qualified Expenses you paid. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500.   Who is Eligible educator ?   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.   What are the qualified expenses ?   Qualified expenses include ordinary and necessary expenses paid in connection with Books, supplies, equipment including computer equipment, software, and services, and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. Qualified expenses do not include expenses for home schooling or for no athletic supplies for courses in health or physical education. Following amounts will reduce your qualified expenses. Tax-free interest on U.S.seried EE and I savings bonds Tax-free portion of a distribution from a qualified tuition program(QTP) Tax-free portion of a distribution from a Coverdell education savings account (ESA) Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2.