I am a teacher in rural Alaska and live in teacher housing. Where on turbotax do I put my deduction for forced housing?

[kerriP]

There is no tax deduction for employer provided housing for teachers.  Per IRC 119(d)

Provided the teacher pays “adequate rent,” IRC §119(d) may provide the teacher a partial exclusion from income of employer-provided qualified campus housing. “Adequate rent” is defined as the lesser of 1) five percent of the fair market value of the employer-provided housing or 2) the average rental paid to the educational institution by individuals not affiliated with the institution for lodging that is comparable to that provided to the teacher.  If the teacher does not pay adequate rent for the housing, he/she receives additional wage income computed by subtracting the rent paid from the amount determined to be adequate rent. 

I am attaching a document that addresses this issue.  see page 3 and 4 for examples.

[Jeffrey006]

Hello, I'm also a teacher living in bush Alaska in forced housing owned by the school district. Where do I find the appraised value of my rental housing?

[WendyN2]

Your best bet for finding an appraisal value for something of this nature is to use "comparable rates", which basically is what the housing rental price would be on the "open market".

[Jeffrey006]

Thank you for the reply. I am not able to use a comparable rate. The only housing in the district is teacher provided housing. The schools are located in rural villages in remote areas of the Yukon Kuskokwim Delta; the only buildings are the school, teacher housing and the residents who live in the village. This is bush Alaska (fly-in, fly-out) no roads.

[Critter-3]

There is no employee deduction for this (or any other employee business expenses ) on the federal return   AND  Alaska doesn't have a state income tax so what exactly  are you trying to do ???  

[Jeffrey006]

I'm trying to figure out if I'm paying adequate rent.  "Provided the teacher pays “adequate rent,” IRC §119(d) may provide the teacher a partial exclusion from income of employer-provided qualified campus housing." (previously posted in thread).

[WrgAccntnt]

The tax laws changed for this expense. 
As of 2018 you cannot deduct for unreimbursed employee expenses on form 2106, except for taxpayers in the military and a couple other caveats.
Be on the look out for if it changes back to being deductible again.
The form is 2106-Unreimbursed employee expenses.

[WrgAccntnt]

They said what they were trying to do.
There was a deduction for this up until 2018. Taxpayers often share information with each other and are completely unaware when tax laws change.
Ease up a little. They're coming here for help.

[DaveF1006]

Yes, because of the Tax Cuts Jobs Act of 2017, W2 job expenses are no longer allowed.