 Here's the Schedule 1, Additional Income and Adjustments to Income. This is Part 2, and we're looking here at the educator expenses now. First, let's remember that the normal and natural types of deductions we would expect to have in an income tax type of systems are those deductions that were necessary in order to generate the revenue. In other words, it would be natural for us to say, well, if you had to expend this money to generate the revenue, then we might tax you on the net income as opposed to the gross income. A concept we can see clearly when we're looking at the Schedule C, where we have in essence another income statement for the business income minus the deductions which are expenses in essence getting us to the net income. We don't see that as clearly on many tax returns that just have W2 income because we don't have all those expenses because we assume that those are incurred by the employer in that situation. So I point that out to note the contrast in other kinds of deductions which kind of have a political nature to them or the government is trying to nudge us or incentivize us, change our behavior in some way. When you look at the educator expenses, you're talking about a certain group of people that work in a certain industry that typically get W2 wages. But we have this educator expense credit designed specifically for them. And that happened quite some time ago. And it might be like the power of the unions kind of at work and whatnot. Although you might say, well, that's still pretty small credit at this point. And that's in part because it is an older credit. So this is something that was put in place a long time ago. And it just kind of hung on there, although it's not been increased automatically all the time for inflation and therefore the dollar amount has looked more and more relatively low compared to what it prior was, for example, or to normal people's income at this point in time. So if people qualify for a qualified educator, usually you're thinking someone that's working as a teacher in like K through 12, for example. Then you would assume that they would generally get this credit. So it's something you just kind of basically be aware of. You're saying what occupation do they have? If they're a teacher, then you're thinking they're probably going to have this credit. Obviously, they need the information to back up the fact that they spent this money in work in order to satisfy an audit of this of this number. But usually you would think if someone qualifies as an instructor and they're a full-time teacher, they probably do spend, you know, three hundred dollars in order to a year in order to to facilitate the classroom and there's a very low cap on it there. So in other industries, obviously you might think, well, I do other stuff that's like important. I'm a nurse or something or something like that. I should get to deduct some of the stuff that I bring into my patients to make their room. I mean, I bring in stuff for the room and stuff. People spend money on their work. But again, it was something that was specially designed in part, you've got to think because the teachers unions kind of pushed that through. So it is what it is. So we got that special kind of thing for the for the educator expense. So line 11 educator expenses. If you were an eligible educator in two thousand twenty two, you can deduct online eleven up to three hundred dollars, a qualified expenses you paid in two thousand twenty two. So again, the dollar amount is relatively low. It hasn't changed too much over time because it hasn't had an automatic increase with inflation. So so so but it still kind of has stuck around this whole time. It's kind of an interesting thing. So if you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is six hundred dollars, which makes sense. You got two teachers in that case. However, neither spouse can deduct more than three hundred dollars or the other qualified expenses on line 11. An eligible educator is a kidney garden through grade 12 teacher, instructor, counselor, principal or aide who worked in a school for at least nine hundred hours during a school year. Qualified expenses include ordinary and necessary expenses paid. So that's kind of the general rule that you would normally expect unlike a Schedule C type of business in a natural kind of deductibility component. If I had to expend something in order to generate the revenue, I should be able to deduct that so that you tax me on the net income as opposed to the gross income. However, if you're a W two employee, most people don't get any of those deductions at this point in time because it's assumed that as an employee, your employer is taking care of that situation. Obviously, industries are different in terms of how much the employer is taking care of it and when you're taking care of people like nurses and teachers and whatnot, I'm sure a lot of personal money could clearly be spent that would go out of people's pockets. But that's true for a lot of professions as well. So in any case, for professional development courses, you have taken related to the curriculum you teach or to the students you teach or in connection with book supplies equipment, including computer equipment, software and services and other materials used in the classroom. So obviously you would want the backup to support this and the event of an audit and whatnot, but you would think that most teachers, if they qualify, would would possibly have those expenses and therefore you should be able to assume you should be able to take the deduction. Generally, if someone is a qualified teacher, you would think so. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator and expense doesn't have to be required to be considered necessary. Tip qualified expenses include amounts paid or incurred in 2022 for personal protective equipment, disinfectant and other supplies used for prevention of the spread of coronavirus. So it was kind of funny during this whole time of the coronavirus wasn't funny. But during that time, I thought it was kind of funny that they kind of advertise the fact that they've expanded the definition of qualified expenses so people can take this $300 expense credit to include sanitary supplies and whatnot that you might have paid for in the classroom as if they needed that to reach the $300 like they didn't increase the threshold. They just said, you know, I think most teachers already hit the threshold. You know, they didn't really do anything. So I thought that was kind of funny. But anyways, qualified expenses don't include expenses for homeschooling or for non-athletic supplies for courses in health or physical education. You must reduce your qualified expenses by the following amounts. Excludable U.S. series EE and I savings bond interest from Form 8815 non-taxable qualified tuition program earnings or distributions, any non-taxable distribution of Coverdale education, saving account earnings and any reimburse you received for these expenses that weren't reported to you in box one of your form W2. So for more information on those use tax topic for five eight or see publication five to nine.