Key Takeaways
- Eligible educators can deduct up to $300 ($600 for married filing jointly if both spouses qualify) for unreimbursed classroom expenses in 2024.
- To qualify as an eligible educator, you must work at least 900 hours during a school year as a K-12 teacher, instructor, counselor, principal, or aide.
- For 2024, HSA contribution limits are $4,150 for self-only coverage and $8,300 for family coverage, plus an additional $1,000 catch-up contribution for those age 55 or older.
- To contribute to an HSA, you must be enrolled in a High Deductible Health Plan (HDHP) with a minimum deductible of $1,600 (individual) or $3,200 (family) for 2024.
- HSAs offer a triple tax advantage: contributions are tax-deductible, earnings grow tax-free, and qualified medical withdrawals are tax-free.
Last updated: January 2026
Educator Expenses & HSA Contributions
Both the educator expense deduction and Health Savings Account (HSA) contributions are adjustments to income (also called "above-the-line" deductions). This means taxpayers can claim them whether they take the standard deduction or itemize.
Educator Expense Deduction
Who Qualifies as an Eligible Educator?
- Work in a K-12 school that provides elementary or secondary education
- Serve as a teacher, instructor, counselor, principal, or aide
- Work at least 900 hours during the school year
Note: Homeschool teachers do NOT qualify.
2024 Deduction Limits
| Filing Status | Maximum Deduction |
|---|---|
| Single, HOH, or MFS | $300 |
| MFJ (one spouse qualifies) | $300 |
| MFJ (both spouses qualify) | $600 ($300 each) |
What Expenses Qualify?
- Books and supplementary materials
- Supplies (paper, pencils, art materials)
- Computer equipment and software
- Professional development courses
- COVID-19 protective items (PPE, disinfectants)
Health Savings Account (HSA) Contributions
Eligibility Requirements
- Enrolled in a qualifying HDHP on the first day of the month
- Not enrolled in Medicare
- Not claimed as a dependent
- Not covered by another non-HDHP plan
2024 HDHP Requirements
| Coverage Type | Minimum Deductible | Maximum Out-of-Pocket |
|---|---|---|
| Self-only | $1,600 | $8,050 |
| Family | $3,200 | $16,100 |
2024 HSA Contribution Limits
| Coverage Type | Under Age 55 | Age 55+ |
|---|---|---|
| Self-only | $4,150 | $5,150 (+$1,000) |
| Family | $8,300 | $9,300 (+$1,000) |
The Triple Tax Advantage
| Benefit | Explanation |
|---|---|
| Tax-deductible contributions | Reduces AGI |
| Tax-free growth | No tax on earnings |
| Tax-free withdrawals | For qualified medical expenses |
EA Exam Tips
- Know the 900-hour rule for educator eligibility
- Memorize HSA limits: $4,150 self-only, $8,300 family
- Catch-up is at age 55 (not 50 like retirement accounts)
- Both are above-the-line deductions
Test Your Knowledge
Maria is a fifth-grade teacher who worked 950 hours during 2024. She spent $425 on unreimbursed classroom supplies. What is her maximum educator expense deduction?
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B
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D
Test Your Knowledge
Tom, age 58, has family HDHP coverage in 2024. What is the maximum amount he can contribute to his HSA?
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B
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D
Test Your Knowledge
For 2024, what is the minimum deductible for a family HDHP?
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B
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D