Question

Shelia, who is single, is employed as a full-time middle school teacher. The school district for which she works recently instituted a policy requiring all of its teachers to start working on a master's degree. Pursuant to this new rule, Shelia spent most of the summer of 2018 taking graduate courses at an out-of-town university. Her MAGI is $70,000 and her expenses include:

Tuition $8,000 Books and course materials 2,000 Lodging 900 Meals 650 Campus parking 500

In addition, Shelia drove her personal automobile 4,800 miles in connection with the education. She uses the automatic mileage method.

Click here to access Exhibit 11.2.

If an amount is zero, enter "0".

a. How much, if any, of these expenses might qualify as a deduction for AGI?

b. How much of these expenses might qualify as a deduction from AGI? If required, round your answer to the nearest dollar.

Answer 1

A) Qualify as deduction from AGI

Tuition(subject to limitation)	yes
Books and course materials	No
Lodging	No
Meals	No
Campus parking	No
Auto mileage	No

b) Indicated how much of this expenses might qualify as deduction from AGI is $4000(if AGI of a single is under $65000)

Tuition(subject to limitation)	yes
Books and course materials	No
Lodging	No
Meals	No
Campus parking	No
Auto mileage	No