How to classify adjunct professor work

[DB1990]

I have a side hustle as an adjunct professor for a completely remote teaching gig at a university 2 hours away from my home. I am not offered an office in any way. I am paid one lump sum for the 6-week course (taxes are already deducted from the paycheck).

Would I be able to claim as a tax deduction the office space that I use for recording the lectures that I make (which I have complete freedom for when I hold them), which is also the same space I use for grading assignments?

This is my first year doing this, so I'm assuming I will be getting a W-2, but I'm not 100% sure. 

Thank you in advance!

[Holly W1]

Hello DB1990, 

Thank you so much for being here today!  

There was a time before 2018, where you could deduct Unreimbursed work expenses on Schedule A if your itemized deductions were higher then your standard deduction.  

But The Tax Cuts and Jobs Act (TCJA) ended many itemized deductions, deduction for unreimbursed employee business expenses, when it was signed into law in December 2017. The TCJA eliminates the deduction for unreimbursed employee business expenses for tax years 2018 through 2025.

Some states still allow for unreimbursed work expenses, and you can itemize on the state even though you took the standard deduction on the federal.  What state are you in?  I can verify, if you state has income tax, if they allow that deduction or not.

Thanks again for participating and feel free to respond if you have any additional questions.

[SaGarcia]

@DB1990  thank you for your question!

If taxes have been already taken from your gross pay, then most likely you will be getting a W-2 for this job. As a contract person, normally taxes are not withhold from their gross pay.

Regarding the office space you use, if you are being paid as contractor to claim the home office deduction on your tax return, generally must exclusively and regularly use part of their home or a separate structure on their property as their primary place of business.

[DB1990]

Indiana 🙂