As a home school teacher, she has to be recognized by state law to be eligible for the educator deduction.
The IRS says (see this IRS document https://www.irs.gov/taxtopics/tc458:(
You're an eligible educator if, for the tax year you're a kindergarten
through grade 12 teacher, instructor, counselor, principal or aide for
at least 900 hours a school year in a school that provides elementary or
secondary education as determined under state law.
If you determine that she is eligible, then you can amend your tax return to claim the deduction:
https://ttlc.intuit.com/replies/3288565
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