Do classroom expenses for a public preschool count as educator expenses

[fc191]

I work for an Independent School District - do expenses for my classroom qualify for a deduction if I teach special education for 3 year olds

[Bsch4477]

You're an eligible educator if, for the tax year you're a kindergarten through grade 12 teacher, instructor, counselor, principal or aide for at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.

[DawnC · Accepted solution]

Unfortunately, no, they don't count - it has to be K-12.   Pre-K doesn't count.  :(

The primary tax break for teachers is the Educator Expense Deduction.  To qualify for the Educator Expense Deduction for a given year, you must meet three criteria:

1. You worked as a teacher, instructor, counselor, principal or aide for students in kindergarten through 12th grade.
2. You worked at least 900 hours at a school certified by a state to provide elementary or secondary education.   This applies to public, private and religious schools.
3. You spent money on qualified educator expenses.

[jjkrik40]

My son began teaching in July 2022 and does not have 900 hours during this tax year.  Can I write off his teaching expenses?  I am unclear if the 900 hours is from his full school work year 7/2022-6/2023, or 1/2022 -12/2022.  Because he will have over 900 hours by 6/2023 when the school year ends, but not 12/2022 when the tax year ends.

[JamesG1]

The "900 hours during a school year" refers to January 1, 2022 through December 31, 2022.

IRS Publication 529 states:

Educator Expenses

If you were an eligible educator for the tax year, you may be able to deduct qualified expenses you paid as an adjustment to gross income on your Schedule 1 (Form 1040), rather than as a miscellaneous itemized deduction. See the Instructions for Forms 1040 and 1040-SR for more information.

Eligible educator.

An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in school for at least 900 hours during a school year.

@jjkrik40

[jjkrik40]

Thank you, but my question is what determines the school year?  Sept - June  or January to December.  My son  started teaching in July (summer school) -December and has 800 hours but his School year ends in June 2023.  I guess my question is does he have to have 900 hours in the tax year 2022 to quailify or is it for the school year which is Sept -June.

The tax year is different than the school year.

[JohnB5677]

For educator tax credit the school year would be the Calander year.  If you worked in any capacity as a teacher, instructor, counselor, principal or aide in a qualified school district in the first part if 2022, you may be able to get the additional 100 hours that you need to qualify.  Even if you were still in school.