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§ 162 that consists of expenses paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom is $250. .15 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees Under Accountable Plans. For calendar year 2021, an eligible employer may pay certain welders and heavy equipment mechanics an amount up to $18 per hour for rig-related expenses that are deemed substantiated under an accountable plan if paid in accordance with Rev. Proc. 2002-41, 2002-1 C.B. 1098. If the employer provides fuel or otherwise reimburses fuel expenses, an amount up to $11 per hour is deemed substantiated if paid under Rev. Proc. 2002- 41. .16 Standard Deduction. (1) In general. For taxable years beginning in 2021, the standard deduction amounts under § 63(c)(2) are as follows: Filing Status Standard Deduction Married Individuals Filing Joint Returns $25,100 and Surviving Spouses (§ 1(j)(2)(A)) Heads of Households (§ 1(j)(2)(B)) $18,800 Unmarried Individuals (other than Surviving Spouses $12,550 and Heads of Households) (§ 1(j)(2)(C)) Married Individuals Filing Separate $12,550 Returns (§ 1(j)(2)(D))

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Official source

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§ 162 that consists of expenses paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom is $250. .15 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees Under Accountable Plans. For calendar year 2021, an eligible employer may pay certain welders and heavy equipment mechanics an amount up to $18 per hour for rig-related expenses that are deemed substantiated under an accountable plan if paid in accordance with Rev. Proc. 2002-41, 2002-1 C.B. 1098. If the employer provides fuel or otherwise reimburses fuel expenses, an amount up to $11 per hour is deemed substantiated if paid under Rev. Proc. 2002- 41. .16 Standard Deduction. (1) In general. For taxable years beginning in 2021, the standard deduction amounts under § 63(c)(2) are as follows: Filing Status Standard Deduction Married Individuals Filing Joint Returns $25,100 and Surviving Spouses (§ 1(j)(2)(A)) Heads of Households (§ 1(j)(2)(B)) $18,800 Unmarried Individuals (other than Surviving Spouses $12,550 and Heads of Households) (§ 1(j)(2)(C)) Married Individuals Filing Separate $12,550 Returns (§ 1(j)(2)(D))