Question

Which of the following individuals is an eligible educator and may deduct up to $300 of qualified educator expenses? (None of them received any reimbursements.)
Mr. Jackson is a teacher's aide at the local high school. He taught part-time. He worked 600 hours during the year and spent $400 on teaching supplies used in his classroom.
Mr. Robinson is a fourth-grade teacher. He taught full-time in a classroom and worked more than 900 hours during the school year. He spent $850 on teaching supplies used in his classroom.
Mrs. Washington is a professor at the local community college. She taught full-time during the entire school year. She spent $500 on teaching supplies used in her classroom.
Ms. Brown homeschools her three children. She spent $800 on books, computer software, and classroom supplies

Answer 1

Only Mr. Robinson.

Reason: An "eligible educator" is a K–12 teacher, instructor, counselor, principal, or aide who works at least 900 hours a school year. Mr. Robinson is a K–4 teacher who worked >900 hours, so he may deduct up to $300 of his qualified expenses (he spent $850 but the deduction is limited to $300). Mr. Jackson (600 hours) doesn’t meet the 900‑hour rule, Mrs. Washington (college professor) is not K–12, and Ms. Brown (homeschooling parent) is not an eligible educator.