Question

Select the taxpayer who is an eligible educator for the educator expenses deduction.

Kris is a teacher's aide at John F. Kennedy Elementary School. She worked 671 hours in 2018. Kris spent $127 on supplies she used in the classroom. She was not reimbursed for her expenses.

Frieda is a kindergarten teacher at Lakeview Elementary School. She worked 1,080 hours in 2018. Frieda spent $427 on supplies for her classroom. She was not reimbursed for her expenses.

Cami homeschooled her five children, Summer, Renna, Jaquin, Julie, and Benji. She taught her children for 1,187 hours in 2018. Cami spent $753 on curriculum for her children. She was not reimbursed for her expenses.

Heidi is the principal at New Haven Elementary School. She worked 855 hours in 2018. Heidi spent $427 on books and supplies for two classrooms with new teachers. She was not reimbursed for her expenses.

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Answer 1

The following conditions needs to be fulfilled for claiming educator expenses deduction:

1. Need to be a Kindergarten to Class 12 teacher, instructor, counselor, principal, or aide of elementary or secondary education school.

2. Must work for atleast 900 hours during the year.

3. The expenses should be on books, classroom supplies, computer equipment or other equipment.

4. Deduction on expenses incurred in homeschooling is not allowed.

5. Limit of deduction is $250 per annum.

6. Expenses should be un-reimbursed.

Considering the above mentioned conditions, answers to questions would be as below:

a. Kris: She has worked for less than 900 hours, hence not eligible for deduction.

b. Frieda: She qualifies for deduction and can claim deduction of $250.

c. Cami: Since homeschooling is not an allowable deduction, hence Cami is not eligible for deduction.

d. Heidi: Heidi worked for less than 900 hours during the year, hence not eligible for deduction.