Educator Expense

Eligible K-12 educators can claim an above-the-line deduction of up to $350 each ($700 total if married filing jointly as two qualifying teachers) for unreimbursed classroom supplies.

Filing jointly is almost always more beneficial for married couples than filing separately.

For Uber Eats, you can deduct 72.5¢ per mile for the first half of 2026 and 76¢ per mile from July 1 through December 31, 2026.

CORRECTED BUSINESS MILEAGE RATE

It's not clear whether you are asking about 2025 or 2026. The amounts that M-MTax posted are for 2026.

For 2025 the maximum deduction for K-12 educator expenses is $300 for each person who is an eligible educator.

For 2026 eligible K-12 educators can claim an itemized deduction for educator expenses in excess of the $350 above-the-line deduction. Of course, this only applies if you itemize deductions instead of using the standard deduction. Keep good records of your actual expenses if you think you might use the itemized deduction.

The business mileage rate for 2025 is 70 cents per mile all year.

CORRECTION

The 70 cents per mile rate is for 2025, not 2026.

96% of married couples file joint.  It would be highly unlikely that filing Separate would be benefiicial.  Congress only passes laws that protect the sanctimony of marriage; they do not pass laws that incent filing Separate. 

Perfect! Thank you for the information!
I was looking for information on the 2026 tax year.

For both your tutoring and  Uber Eats, those are self emloyment.   So you need to keep your own good records of income and expenses.

When you are self employed you are in business for yourself and the person or company that pays you is your customer or client.  You will file a Schedule C for each type of business  in your personal tax return.  

 
To report your self employment income you will fill out schedule C in your personal 1040 tax return and pay SE self employment Tax. You can fill out Schedule C and enter Self Employment Income into Online Deluxe but if you have any expenses you will have to upgrade to Premium version.  Or buy any of the Desktop programs.  All the Desktop programs have all the same forms, but you will get the most help in the Home & Business version.

How to enter income from Self Employment
https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/26653 

Self Employment tax (Scheduled SE) is automatically generated if a person has $400 or more of net profit from self-employment. You pay 15.3% SE tax on 92.35% of your Net Profit greater than $400. The 15.3% self employed SE Tax is to pay both the employer part and employee part of Social Security and Medicare. So you get social security credit for it when you retire. You do get to take off the 50% ER portion of the SE tax as an adjustment on 1040. The SE tax is already included in your tax due or reduced your refund. The SE tax is in addition to your regular income tax on the net profit.

 
Turbo Tax Beginners Tax Guide for the Self Employed
https://turbotax.intuit.com/tax-tips/self-employment-taxes/beginners-tax-guide-for-the-self-employed/L2HLojrj5  

Here is some IRS reading material……
IRS information on Self Employment
https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center  

IRS guide to business expense resources
https://www.irs.gov/forms-pubs/guide-to-business-expense-resources 

You may need to send in quarterly estimated payments. You must make quarterly estimated tax payments for the current tax year if both of the following apply:
- 1. You expect to owe at least $1,000 in tax for the current tax year, after subtracting your withholding and credits. 
 
- 2. You expect your withholding and credits to be less than the smaller of: 
    90% of the tax to be shown on your current year’s tax return, or 
  100% of the tax shown on your prior year’s tax return. (Your prior year tax return must cover all 12 months.)

Here are the blank Estimates and instructions…..
https://www.irs.gov/pub/irs-pdf/f1040es.pdf  

Or you can pay on the IRS website. Be sure to pick 2026 1040ES payment
https://www.irs.gov/payments