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Teacher Tax Deduction Not for Home Schoolers

  • HSLDA news wire
  • 2003 12 Feb
Teacher Tax Deduction Not for Home Schoolers

In early 2002 President Bush signed into law the Job Creation and Worker Assistance Act (P.L. No: 107-147). Along with numerous items intended to stimulate the economy, this measure contains a general tax deduction for teachers. Many Home School Legal Defense Association members have asked whether or not this deduction extends to home schoolers.


The short answer: No.


The long answer: While Section 406 of the new law would, in plain reading, apply to home schoolers, it is doubtful that the Internal Revenue Service (IRS) would recognize the deduction. Specifically, Section 406 provides a $250 deduction for the expenses of elementary and secondary school teachers. Although the term "school" seems to be defined broadly enough to include home schoolers, Section 406 amends a section of the tax code (26 U.S.C. Sect. 62(a)(2)) dealing specifically with the business deductions of employees. Since home schoolers are not school "employees," it has been HSLDA's opinion that the deduction does not apply to them.


The IRS reflected this in their 2003 tax form instructions: Form 1040 Line 23 and Form 1040A Line 16 state clearly that the eligible educator "Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education."


For more information about other possible tax benefits available to home schoolers, please visit the Tax Issue folder at www.hslda.org.


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