Is your spouse a W-2 employee or is she an independent contractor? If she is a W-2 employee of the school district or of the agency then she cannot deduct anything on a federal return for travel between schools or in fact, any other job-related expenses. Job-related expenses were eliminated as a federal deduction beginning with 2018 returns. If she is working with students in K-12 she can use the educator deduction.
Job-related expenses were eliminated as a federal deduction for W-2 employees by the tax laws that changed for 2018 and beyond. Your state tax laws might be different in AL, AR, CA, HI, MN, NY or PA.
https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...
Go to Federal>Deductions and Credits>Employment Expenses>Teacher (Educator) Expenses
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
