Earlier this month the IRS issued a news release focusing on the Educator Expense Deduction. For 2002 through 2021 the deduction was limited to a maximum of $250 per taxpayer for year. However beginning in 2022 the deduction increases to $300 per taxpayer. If both taxpayer and spouse are eligible educators in 2022 their maximum deduction will be a combined $600, with each individual subject to their own $300 limit.