Case Study 2: Deductible Educator Expenses
Debbie is a part-time art teacher at an elementary school. She spent $185 on qualified expenses for her students. During the tax year, she has 440 hours of documented employment as an educator at the school. How much of her expenses can she deduct?
Because she has only 440 hours of documented employment as an educator during the tax year, she cannot deduct her educator expenses. The required minimum is 900 hours during the school year.