topic My wife teaches adults Spanish at the Community College level, and a private academy. Can she deduct expenses? Or take a standard teaching expense deduction? in Deductions & credits

My wife teaches adults Spanish at the Community College level, and a private academy. Can she deduct expenses? Or take a standard teaching expense deduction?

Scott13 — Tue, 04 Jun 2019 18:56:17 GMT

IF she is a certified instructor and employed by a regist...

Carl — Tue, 04 Jun 2019 18:56:19 GMT

IF she is a certified instructor and employed by a registered educational institution (I would expect a private academy to qualify) then those expenses are claimed under the deductions & credits tab in the job related expenses section. THere's a sub-section of that specifically for teacher expenses.

There is an educator expense deduction for teachers of gr...

xmasbaby0 — Tue, 04 Jun 2019 18:56:20 GMT

There is an educator expense deduction for teachers of grades K-12 in Federal>Deductions and Credits>Employment Expenses>Teacher (Educator) Expenses

If she is a W-2 employee, she can deduct any unreimbursed...

Opus 17 — Tue, 04 Jun 2019 18:56:23 GMT

If she is a W-2 employee, she can deduct any unreimbursed work expenses like any other employee deducts work expenses, using form 2106, which becomes an itemized deduction on schedule A subject to the 2% rule. This would include classroom supplies and other expenses, and mileage driving between the two work sites if she works at both sites on the same day. (Mileage from home to the first site of the day and mileage from the last site of the day to home is non-deductible commuting.)

Additionally, the first $250 of expenses can be a special top line teacher deduction if she qualifies. Teaching college does not qualify, but the private academy might if it is K-12.

https://www.irs.gov/taxtopics/tc450/tc458