 make sure you have the records straight. You might not be able to keep everything straight, but the records should be able to keep those straight. In any case, an eligible educator is a kidney garden through 12 teacher instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. So if you have someone that is an educator, the first thing that would come up is a teacher, but there might be some more expansive qualifications. So once again, an eligible educator is a kidney garden through 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. So once we've determined they're a qualified educator, the next question, do they have qualified expenses? Now again, usually because the dollar limit is pretty low, you would think they might clear that threshold, but you want to make sure that they have the information in case, again, the IRS or the FBI comes after them or what not. You got the documentation. So qualified expenses include ordinary and necessary expenses paid. So for professional development courses, you have taken related to the curriculum you teach or the students you teach. So in other words, when we think about the types of expenses that are normally possibly deductible with regards to a income tax system, you would think the expenses that were ordinary and necessary are the ones that would be deductible. That's kind of the rule typically when you look at the business side of things. If you were a business schedule C, those expenses that you had to expend in order to help you to generate revenue, you would think be deductible so that the tax applies to the net income, not to the gross income. So then the question is what types of expenses are ordinary and necessary. In this case, although you don't have a schedule C business, but rather are a teacher, but they're allowing you to take those similar kind of deductions, which you are providing rather than them assuming the IRS, the government, assuming that the employer is providing them. So in connection with books, equipment, including computer equipment, software and services, and other materials used in the classroom. So in ordinary expenses is one that is common and acceptable in your educational field. So that would be, you know, if you're trying to test as to whether an expense would qualify, it's ordinary and necessary in the 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. So in other words, if you didn't have the thing, would that mean that you couldn't do your job, you'd have to quit being a teacher. That doesn't make it necessary. That's not what we typically mean by ordinary and necessary. So once again, 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 2023 for personal protective equipment, disinfectant and other supplies used for the prevention of the spread of coronavirus. This was kind of a funny development. Not that coronavirus was funny or anything, but when the administration basically came out, the government came out and said, look at what we did. We included the ability to put hand sanitizers as something that would qualify for the educator expenses, as though that did anything. Because again, I would think most educators basically are paying more than the threshold already. It doesn't seem like a big win to me. It would be a win to educators if they increased the level of spending from $300 to $1,000 or something like that, which I'm not really arguing for. I'm just saying it was kind of funny to me that they were bragging about that because I don't think it'll have actually an impact to anybody. But there it is. Qualified expenses don't include expenses for homeschooling or for non-athletic supplies for courses in health or physical education. So you must reduce your qualified expenses by the following amounts. Excludable U.S. Series EE and saving bond interest from Form 8815, non-taxable qualified tuition program earnings or distributions, any non-taxable distributions of Coverdale Education savings account earnings, any reimbursement you receive for these expenses that weren't reported to you in Box 1 of your Form W-2.