Question

Select the taxpayer who is an eligible educator for the educator expense deduction.

Options:

a) Melba is a teacher's aide at Indian Creek Middle School. She worked 761 hours in 2022 and spent $144 on supplies she used in the classroom. She was not reimbursed for her expenses.

b) Linseey is the principal at Cross Creek Elementary School. She worked 748 hours in 2022 and spent $447 on books and supplies for two classrooms with new teachers. She was not reimbursed for her expenses.

c) Val homeschooled her five children for 1,227 hours in 2022. She spent $663 on a curriculum for her children. She was not reimbursed for her expenses.

d) Brandy is a kindergarten teacher at Brougham Elementary School. She worked 1,240 hours in 2022. Brandy spent $461 on supplies for her classroom. She was not reimbursed for her expenses.

Answer 1

The correct answer is option d) Brandy is a kindergarten teacher at Brougham Elementary School. She worked 1,240 hours in 2022. Brandy spent $461 on supplies for her classroom. She was not reimbursed for her expenses.

Step-by-step explanation:

To identify the eligible educator for the educator expense deduction, we must refer to IRS guidelines which state that an eligible educator is a teacher, instructor, counselor, principal, or aide for kindergarten through grade 12, who works at least 900 hours during a school year in a school that provides elementary or secondary education as determined under state law. Based on this information:

• Option a: Melba, a teacher's aide at Indian Creek Middle School, who worked 761 hours in 2022, does not qualify because she has not met the minimum requirement of 900 hours.
• Option b: Linsey, the principal at Cross Creek Elementary School, who worked 748 hours in 2022, does not meet the hour requirement.
• Option c: Val homeschooled her children and is not eligible as homeschooling expenses are not qualified for the deduction.
• Option d: Brandy, a kindergarten teacher at Brougham Elementary School, who worked 1,240 hours in 2022, meets both criteria (working in an eligible educational institution and exceeding the 900-hour minimum), making her an eligible educator for the deduction.