Apply Above-The-Line Adjustments Practice Test

In 2025, Jordan and Alex file married filing jointly. Jordan is a K–12 teacher and Alex is not an educator. Jordan paid $650 for classroom supplies and received $200 of reimbursement under a school plan that is not included in wages. Under current IRS rules for the educator expense above-the-line adjustment, what is the maximum allowable deduction for educator expenses on their joint return?

In 2025, Maya is single and works as a full-time K–12 teacher. She received $62,000 of wages (Form W-2) and paid $410 out of pocket for classroom supplies that were not reimbursed by her school. Under current IRS rules for the educator expense above-the-line adjustment, what is the maximum allowable deduction Maya may claim for educator expenses?