I'm an adjunct professor and receive a W-2, what write-offs can I claim and which form do I use?

[megan2]

I drive about 120 miles a week from my home, to different campuses.  I have an office at home that is strictly for working.

[NicoleU]

Commuting expenses between your home and main workplace are never deductible, even if your workplace is far away or you conduct business or haul work supplies during your commute. (A few states allow you to deduct certain commuter related expenses, but that has to be done on your state return.)

However, if you travel to and from a temporary work location (where your assignment is expected to last no more than 1 year) outside your metropolitan area, you can claim commuting expenses. You can also claim commuting expenses to and from a temporary work site, regardless of location, as long as your main workplace is elsewhere.

For more information, please see this IRS link: https://www.irs.gov/taxtopics/tc514.html

To enter travel within TurboTax, please see this link: https://ttlc.intuit.com/replies/4800418

Also, per the IRS "Whether you're self-employed, an employee, or a partner, you may be able to deduct certain expenses for the part of your home that you use for business."

The home office must be used regularly and exclusively:

 - As the main job location, or
 - As a place to meet with clients in the normal course of the job, or
 - In connection with the job if the home office is not attached to the home

For employees, the use of the home office must be for the convenience of the employer.

Occasional or incidental work from home via telecommunication does not qualify.

Management of investments or retirement accounts typically does not qualify if not connected with a job.

The home office is not required to be a separate room.

For more information, please see this IRS link: https://www.irs.gov/taxtopics/tc509.html

To enter the employee home office deduction, please see this link: https://ttlc.intuit.com/replies/4773243

[pepsisoba]

Can you write off expenses like classroom supplies, software and travel if you are an adjunct professor receiving a W2? 

[Hal_Al]

No.

Starting in 2018, job expenses for W-2 employees are not longer allowed.

Even in the past (2017 and earlier), job expenses were only an itemized deduction, subject to the 2% of AGI threshold.

[Kobe17]

I am a full time remote online nursing professor. I teach from a different state in an online nursing school and receive a w2. I also work part time as a remote nursing faculty with another online nursing school and receive a w2.

Does the IRS consider this a trade and am I able to take home deductions? I understand if you are an independent contractor you can but I am an employee of 2 remote schools. 

[Hal_Al]

@Kobe17  - The answer is the same as above, as W-2 employee, there is nothing you can deduct.  Having two W-2s, from 2 different employers, does not change that.

[Kobe17]

Thank you for your response. My question is regarding working as an online nursing professor. The irs allows home deductions for trade or business. My jobs are only to teach from home to online schools.

[Hal_Al]

 "I also work part time as a remote nursing faculty with another online nursing school and receive a w2."

"The irs allows home deductions for trade or business."

No. The IRS allows home deductions for a business, if additional rules are met. You don't have a business.  You are an employee.  The W-2, alone, makes you an employee, not a self employed (business) person. 

Section 199A defines a qualified trade or business by exclusion; every trade or business is a qualified business other than:

• The trade or business of performing services as an employee, and
• A specified service trade or business

[Kobe17]

Thank you for your response. What is considered a trade per IRS? If my full time job is working from home and do not have an option to work elsewhere, the irs states if “trade or business.”

my trade is my profession as an online only instructor 

[AnnetteB6]

If you are an employee receiving a W-2, then you cannot claim home office expenses even if you have no other location from which you can work.  It is simply not allowed on the 2019 Federal tax return if you are an employee.  

You can enter your home office expenses on Form 2106 Employee Business Expense.  Some states do still allow a deduction for employee business expenses, but it is not a Federal deduction currently.  Enter '2106' in the search box to get started.

If you were self-employed (not an employee receiving a W-2) reporting your income and expenses on Schedule C, then you would be considered to be running your own business.  You may be eligible to claim home office expenses on Schedule C in that situation.

@Kobe17

[klindsey1]

I am an online graduate nursing professor.  What can deduct as teaching equipment and materials?

[Cynthiad66]

Basically, no deduction is available to you.  Only self employed persons can deduct any expenses relating to work.  The Tax Reform Act of 2017 has eliminated the Miscellaneous deduction, for the most part, on the Federal return.

In late December of 2017, Congress passed the largest tax reform bill in over 30 years. Almost every individual taxpayer will be affected by these changes, as will many businesses. Below, we've summarized the 2018 federal tax law changes and included some comparisons with their 2017 counterparts.

Although this deduction is no longer available in 2018, most taxpayers won't miss it, as the conditions were fairly restrictive. (This doesn't affect business owners and self-employed contractors, who can continue to deduct these as business expenses on Schedule C.)

See the complete list of deductions suspended by tax reform.