2026 Tax Changes: What Coaches and School Sports Administrators Need to Know About Educator Expense Deductions
- Aaron Engleman, Two Teachers' Tax Service
- Aug 25
- 2 min read
If you are a K–12 school coach or interscholastic sports administrator, a significant federal tax change beginning with the 2026 tax year may allow you to deduct certain unreimbursed expenses you pay out of pocket.
What Changed for 2026?
Beginning in 2026, the law expands the definition of eligible educators to include coaches and interscholastic sports administrators.
There are two potential deductions:
Up to $350 as an above-the-line educator expense deduction, which does not require itemizing.
A new itemized deduction for qualifying educator expenses, with no specific dollar cap.
There are different rules for each deduction, so coaches should not automatically assume that all athletic expenses qualify for the $350 deduction.
Who Qualifies?
Generally, eligible educators must:
Work with students in K–12;
Work at a qualifying school;
Work at least 900 hours during the school year; and
Be an eligible educator, including a coach or interscholastic sports administrator.
Simply coaching a school team does not, by itself, satisfy the requirements.
What Expenses May Qualify?
Depending on the circumstances, qualifying expenses may include:
Athletic equipment and training supplies
Instructional materials, books, and software
Computer equipment and educational technology
Professional development, clinics, and certifications
Other expenses used as part of an instructional activity
The expense must meet the applicable tax-law requirements. Personal expenses and expenses reimbursed by the school generally do not qualify.
Keep Good Records
Coaches should save receipts, proof of payment, descriptions of purchases, and documentation showing that expenses were not reimbursed. Keeping records throughout the year is much easier than trying to reconstruct expenses at tax time.
The Bottom Line
The 2026 changes could provide a valuable tax benefit for coaches who regularly spend their own money on athletic and instructional activities. If you are a qualifying K–12 coach, keep track of your unreimbursed expenses throughout the year and discuss them with your tax professional.
Questions? Call, text or email me for more information.
Aaron Engleman, Enrolled Agent
Two Teachers’ Tax Service
269-449-8277
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