Does the Educator Deduction Apply to Home Schooling?
(Revised November 2012)
Teachers who work more than 900 hours in a school year are entitled to take a tax deduction directly against their total income for education expenses. The deduction is limited to $250 and is set to expire with year 2009 income tax returns; however, it is expected that the deduction will be both extended and increased. In INFO 2003-0204, the IRS took the position that home schooling does not qualify for the educator's deduction. The rationale behind the IRS decision is that the 'educator deduction' only applies to individuals who are paid teachers and principals, and while the home schooling 'educator' could be considered a teacher, he or she is not paid for the services.
On your Illinois return, you may be entitled to a credit of up to $500 for the cost of home schooling between Grade K through high school.To contact us or return to a different page, use the links on the left hand side of this page.