The IRS wants to remind Hawai'i teachers to save their receipts from back-to-school purchases because they have until the end of the year to take a special $250 tax deduction.

Congress passed the Job Creation and Worker Assistance Act of 2002 that allows public and private elementary and secondary school teachers to deduct $250 of their expenses from their adjusted gross incomes through 2005.

"It doesn't mean Congress won't extend it," said IRS spokeswoman Judy Monahan. "But without further Congressional action, these expenses would be deductible only as a miscellaneous itemized deduction."

The deduction is available even if teachers don't itemize their tax returns.

To be eligible for the deduction, teachers, instructors, counselors, principals or aides have to work at least 900 hours during a school year.

For tax year 2003, the most recent year for which figures are available, the IRS calculates that educator expense deductions totaled almost $814 million on nearly 3.3 million income tax returns.

The Hawai'i State Teachers Association estimates that its more than 13,000 union members each spend an average of $1,000 of their own money every year on supplies for the beginning of each school year, according to president Roger Takabayashi.

"We want to make sure our teachers keep their receipts and take advantage of every tax opportunity," Takabayashi said.

Beginning teachers with a bachelor's degree now earn $38,309 per year; the most senior teachers who have about 30 years' experience and have taken additional courses earn $69,734.

Audrey Amona, a fourth-grade teacher at Mililani Mauka Elementary School, has been teaching for 18 years and has spent anywhere from $600 to $1,600 at the beginning of some school years.

"We're given about $300 per year, but our allotment for supplies doesn't go very far," Amona said. "So you end up spending a lot of your own money."

It helps that parents are generous in providing classroom supplies, Amona said. And she's often able to recycle supplies she bought from the year before. But this year, Amona is trying to be particularly conscious of her spending and wants to limit her personal expenses to no more than $800.

Amona just adopted a 4-year-old boy and suddenly finds herself with new expenses at home.

"I've been very fortunate that we have parents that can support the classroom this year," Amona said. "Because I really need to watch my spending."

Reach Dan Nakaso at dnakaso@honoluluadvertiser.com.