Educator expense deduction - Home visits

Forum|Forum|2 years ago
March 16, 2024
3 replies
42 views

Good evening,

My wife works as a registered behavior tech in local elementary schools. She had over 900 hours last year but many of them were at-home 3-hour sessions with autistic children who needed services. She bought her own materials/activities for the kids. Is she still eligible for the educator expense even though the hours are not in a school? She bills the same company that places her in schools.

DawnC

Employee Tax Expert

If she is self-employed, she can deduct all of her expenses, there is no limit, like there is with w-2 employees. Or, did she receive a w-2 from the school for more than 900 hours? If she is a w-2 employee, the rule is, from Topic 458:

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.

Qualified expenses are deductible only to the extent the amount of such expenses exceed the following amounts for the tax year:

The interest on series EE and I U.S. savings bonds that you exclude from income because you paid qualified higher education expenses,
Any distribution from a qualified state tuition program that you exclude from income,
Any tax-free withdrawals from your Coverdell education savings accounts,
Any reimbursements you receive for expenses that aren't reported to you in box 1 of your Form W-2** **she can't deduct items reimbursed in box 1 of the w-2.

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mpeluso1216Author

Level 2

Thanks @DawnC for the response.

What I'm still confused about is whether the hours count if they are in someone's private home instead of a classroom. If it helps, her company is contracted out by both the school and the individual families. She is not self-employed.

LeticiaF1

Alumni - Intuit

Those hours still count because while she was providing those visits, she was considered a kindergarten through grade 12 teacher, instructor, counselor, principal or aide in a school that provides elementary or secondary education as determined under state law.