Question

Select the taxpayer who is an eligible educator for the educator expenses deduction. Helen is a substitute fourth-grade teacher who worked 650 hours during the school year. Barbara homeschooled her fifth-grade son, Thomas, for 1,026 hours during the school year. Amanda is the principal of Your City High School who worked 1,500 hours during the school year. Yolanda is a part-time guidance counselor at Your City High School who worked 750 hours during the school year. Mark for follow up

Answer 1

Amanda will be the eligible educator for the educator expenses deduction.

Explanation: As per provisions of IRS's topic no. 458 a person will be regarded as an eligible educator if, for the provided tax year, that person is a kindergarten through grade 12 teacher, instructor, counselor, principal or aide for at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.

Here only Barbara and Amanda meets the minimum 900 hours criteria but it is Amanda who works in a school while Barbara merely homeschools her son. Thus Barbara will not be regarded as an eligible educator as per provisions of IRS.