My wife served as an adjunct professor for a university where she did receive a W2 form for the one class she taught to a home school association. She did not teach at the university, but instead taught for a home school association. She charged a registration fee for each student that took the class, plus she paid rent to use the classroom at the home school association facility. She had to purchase her own textbooks, supplies and equipment (i.e. projector, screen, etc.) in order to teach her class. She did not receive any W2 or 1099 Misc for the income related to the home school association. She also had to take an overnight trip to the university for a training class, and also took a separate overnight trip to attend training on the home school association's policies and procedures, both of which were required prior to teaching the course. Are any of these costs deductible, as they were not covered by either the university or the home school association (and in fact, she paid rent to the home school association). It seems she was a W2 employee of the university, but she would have been an independent contractor to the home school association.
