Disappointing news. I am a researcher as my main occupation, but I coached tennis at a HS. I was hoping to deduct the money I pay for tennis lessons against my meager income from the coaching. However, since coaching pays less than my job as a researcher, I doubt it comes to much above the 2% of the overall AGI. I was hoping to directly compare the tennis lessons to the tennis coaching salary, not my overall salary. Only if I can deduct my Country Club membership that allows me to practice tennis every week will it make it above the AGI floor.
