Can I claim teacher expenses for homeschooling my elementary student?

[MAmom]

I homeschool my elementary child who has been diagnosed with autism; are there any credits or deductions that I can take?  

[Carl]

Are you a qualified teacher/education provider? If so, check out Job Related Expenses under the Deductions & Credits tab. There's a sub-section there specifically for teachers.

[MAmom]

I am the parent, and I am considered the "learning coach" - but I do not get paid.

[bwa · Accepted solution]

What about "educator expenses"

According to the IRS, you are an eligible educator if, for the tax year, you meet the following requirements:

• You are a kindergarten through grade 12; Teacher, Instructor, Counselor, Principal, or Aide, and
• You work at least 900 hours a school year in a school that provides elementary or secondary education, as determined under state law.

The IRS does not recognize homeschooling as eligible for the $250 educator's deduction. Their apparent reason is that one of the requirements is that the teacher "work at least 900 hours a school year in a school that provides elementary or secondary education, as determined under state law."  While a homeschool may very well meet the requirements of state law, homeschool parents do not "work" or get paid there, nor are they employees of the school.

or "miscellaneous itemized deduction" or 

There just is no statutory category for homeschool expenses as a miscellaneous itemized deduction,

"unreimbursed employee expense"?

You're not in the business and compensated for homeschooling your child.

[MAmom]

Thank you.

[bwa]

There is no deduction or credit on a federal tax return for home school expenses. Some states may have a deduction or credit. Currently, those include at least:

• Illinois, which allows a deduction http://www.revenue.louisiana.gov/sections/individual/SchoolExpenseDeduction.aspx
• Indiana, which allows a deduction:  http://www.doe.in.gov/sites/default/files/accreditation/private-school-deduction-instructions.pdf
• Minnesota, which allows a deduction and a credit: http://www.revenue.state.mn.us/individuals/individ_income/factsheets/fact_sheets_fs8a.pdf
• Louisiana, which allows a deduction:  http://www.revenue.louisiana.gov/sections/publications/viewrelease.aspx?id=375

Questions about home schooling would be asked during the state interview.

[MAmom]

What about "educator expenses" or "miscellaneous itemized deduction" or "unreimbursed employee expense"? Obviously this prevents me from "going out and getting a real job" (Hagh!)