Is the time spent researching and preparing lessons deductible by teachers?

[taxedtoruin]

My particular situation does allow me to deduct my home office as an expense but I am not sure that the time spent preparing lessons is deductible.  For instance, can I say that a particular development took me an hour to prepare and, hence, deduct, say, $25 for the time spent working on the new lesson?

[Anita01 · Accepted solution]

No, the value of your time or labor is never a deductible expense.