Eligible Educators
Beginning Tax Year 2026, you may qualify to claim this deduction if:
You served at least 900 hours in a Virginia public or private primary or secondary school as a Virginia licensed teacher Instructor Student counselor Special needs personnel Student aide
You paid for one or more of the following: Professional development courses Qualifying items used directly in the service of your students, including Books Supplies Computer equipment and software Other educational equipment Supplementary materials
You were not reimbursed for these expenses
You did not claim a deduction for these expenses on your federal income tax return
How much is the deduction?
The amount of the expenses paid, up to $500.
Enclose an explanation for other deductions.