Student Loan Interest, Educator Expenses, & Alimony Paid

1. Select "Federal" to expand list.

2.  Click on "Adjustments".This will display all pages that can be added.

3. Locate and Select "Student Loan Interest, Educator Expenses, & Alimony Paid," from the list.

The Educator Expense deduction is claimed on line 23 of Form 1040 (PDF) or line 16 of Form 1040A (PDF).

An eligible educator can deduct up to $300 of qualifying expenses paid during the year. If they're married and file a joint return with another eligible educator, the limit rises to $600. But in this situation, not more than $300 for each spouse.

• This deduction is for expenses paid or incurred during the tax year.

• You're an eligible educator if, for the tax year you're a kindergarten through grade 12 teacher, instructor, counselor, principal or aide for at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law. Both public and private school educators qualify.

Educators can deduct the unreimbursed cost of:

• Books, supplies and other materials used in the classroom.

• Equipment, including computer equipment, software and services.

• COVID-19 protective items to stop the spread of the disease in the classroom. This includes face masks, disinfectant for use against COVID-19, hand soap, hand sanitizer, disposable gloves, tape, paint or chalk to guide social distancing, physical barriers, such as clear plexiglass, air purifiers and other items recommended by the Centers for Disease Control and Prevention.

• Professional development courses related to the curriculum they teach or the students they teach. But the IRS cautions that, for these expenses, it may be more beneficial to claim another educational tax benefit, especially the lifetime learning credit.

Qualified expenses don't include the cost of home schooling or for nonathletic supplies for courses in health or physical education. As with all deductions and credits, the IRS reminds educators to keep good records, including receipts, cancelled checks and other documentation.

Payments NOT alimony or separate maintenance

Not all payments under a divorce or separation instrument are alimony or separate maintenance. Alimony or separate maintenance doesn't include:

• Child support,

• Noncash property settlements, whether in a lump-sum or installments,

• Payments that are your spouse's part of community property income,

• Payments to keep up the payer's property,

• Use of the payer's property, or

• Voluntary payments (that is, payments not required by a divorce or separation instrument).

Child support is never deductible and isn't considered income. Additionally, if a divorce or separation instrument provides for alimony and child support, and the payer spouse pays less than the total required, the payments apply to child support first. Only the remaining amount is considered alimony.

Tax treatment of alimony and separate maintenance

Generally, alimony or separate maintenance payments are deductible by the payer spouse and includible in the recipient spouse's income if paid under a divorce or separation agreement executed before 2019.

You can't deduct alimony or separate maintenance payments made under a divorce or separation agreement (1) executed after 2018, or (2) executed before 2019 but later modified if the modification expressly states the repeal of the deduction for alimony payments applies to the modification. Alimony and separate maintenance payments you receive under such an agreement are not included in your gross income.

For further information on Alimony and Separate Maintenance, please reference IRS.gov website Topic no. 452 

https://www.irs.gov/taxtopics/tc452