topic Are SCUBA Instructor expenses deductible if it isn't my primary job? in Deductions & credits

Are SCUBA Instructor expenses deductible if it isn't my primary job?

Matt Gass — Sat, 08 Feb 2020 00:01:11 GMT

I teach SCUBA classes for fun on the side for minimal cost to students. It is not something that contributes to my income. To teach classes though I am required to maintain a professional membership and liability insurance. Can I deduct these as a hobby expense? What about gear maintenance and fees for access to teaching facilities?

Re: Are SCUBA Instructor expenses deductible if it isn't my primary job?

JotikaT2 — Sat, 08 Feb 2020 00:39:56 GMT

No.

Since this is more of a hobby that a means for making a profit, these costs cannot be deducted as a business expense.

You would need to report the income on your income tax return but as miscellaneous itemized deductions are no longer allowed, you will not be able to get any sort of deduction for your expenses.

Any income received would be reported on the Federal return under "Less Common Income" as "Miscellaneous income".

Re: Are SCUBA Instructor expenses deductible if it isn't my primary job?

Opus 17 — Sat, 08 Feb 2020 00:46:39 GMT

If you are engaged in scuba instruction as an “ongoing trade or business”, with the intent of making a profit, then you report your income and expenses on schedule C.

The deduction for expenses related to a hobby was eliminated as part of the tax cuts and jobs act of 2018.