{"id":2558,"date":"2021-08-04T08:00:00","date_gmt":"2021-08-04T13:00:00","guid":{"rendered":"http:\/\/taxprocenter.proconnect.intuit.com\/?p=2558"},"modified":"2021-08-25T07:46:49","modified_gmt":"2021-08-25T12:46:49","slug":"tax-lessons-for-teachers","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/","title":{"rendered":"Tax lessons for teachers"},"content":{"rendered":"

As students head back to their classrooms\u2014whether virtually or in person\u2014so do their teachers. Consequently, it\u2019s a good time for a quick brush-up course on tax benefits for the teaching profession.<\/p>\n

Classroom expenses.<\/strong> In a perfect world, schools would supply everything a teacher needs to educate their students. In reality, many teachers dig into their own pockets to pay for basic supplies or for materials to enhance their students\u2019 educational experience.<\/p>\n

An \u201celigible educator\u201d can claim an above-the-line deduction for out-of-pocket teaching-related expenses. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who works in a school for at least 900 hours during a school year. A school means any school that provides elementary education or secondary education (kindergarten through grade 12), as determined under state law.<\/p>\n

Traditionally deductible expenses include outlays for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services), and other equipment or supplementary materials used by an eligible educator in the classroom. In addition, the deduction is allowed for expenses paid by an eligible educator for professional development courses related to the curriculum for which the educator provides instruction or to the students for whom the educator provides instruction.<\/p>\n

COVID-19 alert:<\/strong> In response to COVID-19<\/a>, the COVID-19 Tax Relief Act (which was enacted as part of the Consolidated Appropriations Act<\/a>, 2021, PL 116-20) directed the IRS to expand the list of deductible expenses to include personal protective equipment, disinfectant, and other supplies used for the prevention of COVID-19 in the classroom. In response, an IRS Revenue Procedure provides that an eligible educator can claim a deduction for unreimbursed expenses paid or incurred after March 12, 2020, for COVID-19 protective items. Eligible items include, but are not limited to, face masks; disinfectant; hand soap; hand sanitizer; tape, paint, or chalk to guide social distancing; physical barriers such as plexiglass; air purifiers; and other items recommended by the Centers for Disease Control (CDC) [Rev. Proc. 2021-15].<\/p>\n

The educators\u2019 expense deduction is capped at $250 per year per eligible educator indexed for tax years beginning after 2015. However, there have been no inflation adjustments to date, so the deduction remains at $250 for 2021.<\/p>\n

Continuing education.<\/strong> Many teachers and other education professionals regularly take continuing education (CE) courses to enhance their skills. Reimbursements for work-related CE\u00a0are excludable from income. And, as noted above, a limited amount of expenses for professional development are eligible for the educators\u2019 expense deduction.<\/p>\n

In the past, unreimbursed employee business expenses, including the costs of CE, were deductible as miscellaneous itemized deductions (subject to a 2%-of-adjusted- gross-income deduction floor). However, the Tax Cuts and Jobs Act eliminated all miscellaneous itemized deductions\u2014including deductions for employee business expenses\u2014for tax years beginning after 2017 and before 2026.<\/p>\n

Nonetheless, there is another option. An educator may be able to claim a Lifetime Learning credit for their CE costs. An eligible student can claim the Lifetime Learning credit for 20% of up to $10,000 of qualified post-secondary education expenses paid during a tax year. Thus, the maximum tax credit is $2,000 per year.<\/p>\n

An educator is an eligible student if they are enrolled in one or more courses at an eligible educational institution. The educator need not be pursuing a degree, or enrolled for any minimum number of credits or courses. Eligible education includes undergraduate, graduate, or professional degree courses, as well as any course of instruction to acquire or improve job skills. The Lifetime Learning credit can be claimed for any number of years in which an educator incurs eligible education expenses.<\/p>\n

The credit is phased out if modified AGI exceeds a threshold amount. However, educators who were phased out of the credit in prior years may be able to cash in for 2021. Starting in 2021, the Taxpayer Certainty and Disaster Relief Act of 2020 (part of the Consolidated Appropriations Act, 2021, PL 116-260) increased the phaseout thresholds to $80,000 for single filers and $160,000 for joint filers indexed after 2021 (up from $59,000 and $119,000 for 2021 under prior law). Note that no education credit is allowed unless a taxpayer receives a written payee statement (Form 1098-T<\/a>, Tuition Statement<\/em>) from the educational institution.<\/p>\n

Student loans.<\/strong> Many educators, especially younger members of the profession, are still paying for their own education. The student loan interest deduction allows taxpayers to claim an above-the-line writeoff for up to $2,500 of interest paid during the year on a qualified higher education loan. A qualified loan is a debt that was incurred solely to pay for qualified higher education expenses, including tuition, fees, room and board, and related expenses.<\/p>\n

For 2021, the $2,500 maximum student loan interest deduction is phased out for taxpayers with modified AGI between $140,000 and $170,000 on a joint return, or $70,000 to $85,000 on a single or head-of-household return. The deduction cannot be claimed by married individuals filing separately.<\/p>\n

COVID-19 alert:<\/strong> In response to COVID-19, the Department of Education initially announced deferment of payments and a waiver of interest on federal student loans for the period beginning March 2020 through Jan. 31, 2021.<\/p>\n

The deferment was subsequently extended until Sept. 30, 2021. In addition, legislation enacted in response to the pandemic created a tax break for employer-provided student loan repayments. Employer payments\u2014whether paid to the employee or directly to the lender\u2014qualify as educational assistance that can be excluded from an employee\u2019s income. The exclusion for employer-provided educational assistance is limited to $5,250 per employee each year. The exclusion initially applied only to loan repayments made after March 27, 2020, and before Jan. 1, 2021, but was extended for loan repayments made through 2025 [IRC \u00a7127(c)(1)(B)].<\/p>\n

Editor’s note<\/strong>: This article was originally published on Aug. 8, 2016, updated on Aug. 10, 2018, and updated again on Aug. 4, 2021.<\/p>\n","protected":false},"excerpt":{"rendered":"

Get a quick brush-up\u00a0course on tax benefits for your clients who are in the teaching profession.<\/p>\n","protected":false},"author":104275893,"featured_media":185,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[509474089],"tags":[49660,199373,582953261],"intuit_collection":[],"intuit_series":[],"coauthors":[509474241],"class_list":["post-2558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-industries","tag-tax-credits","tag-tax-reform"],"header_image":"","yoast_head":"\nTax lessons for teachers - Tax Pro Center | Intuit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax lessons for teachers - Tax Pro Center | Intuit\" \/>\n<meta property=\"og:description\" content=\"Get a quick brush-up\u00a0course on tax benefits for your clients who are in the teaching profession.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Pro Center | Intuit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IntuitAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2021-08-04T13:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-25T12:46:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"392\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Intuit Accountants Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:site\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Intuit Accountants Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/\"},\"author\":{\"name\":\"Intuit Accountants Team\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/d54bd3a9810fd7c290b5655f9c6b6fd6\"},\"headline\":\"Tax lessons for teachers\",\"datePublished\":\"2021-08-04T13:00:00+00:00\",\"dateModified\":\"2021-08-25T12:46:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/\"},\"wordCount\":936,\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/apple-chalk-teacher-school-e1508453946542.jpg\",\"keywords\":[\"industries\",\"tax credits\",\"Tax Reform\"],\"articleSection\":[\"Tax Law and News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/\",\"name\":\"Tax lessons for teachers - Tax Pro Center | Intuit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/apple-chalk-teacher-school-e1508453946542.jpg\",\"datePublished\":\"2021-08-04T13:00:00+00:00\",\"dateModified\":\"2021-08-25T12:46:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/#primaryimage\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/apple-chalk-teacher-school-e1508453946542.jpg\",\"contentUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/apple-chalk-teacher-school-e1508453946542.jpg\",\"width\":700,\"height\":392,\"caption\":\"Selective focus on nearest part. Technical info: This photo was taken using a 21mp full frame Canon 5D Mark two with L lens.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/tax-lessons-for-teachers\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax lessons for teachers\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"name\":\"Tax Pro Center | Intuit\",\"description\":\"Tax Pro Center\",\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\",\"name\":\"Tax Pro Center | Intuit\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"contentUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"width\":872,\"height\":160,\"caption\":\"Tax Pro Center | Intuit\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/IntuitAccountants\",\"https:\\\/\\\/x.com\\\/IntuitAccts\",\"https:\\\/\\\/www.instagram.com\\\/intuitaccountants\\\/?hl=en\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/intuit-accountants\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/d54bd3a9810fd7c290b5655f9c6b6fd6\",\"name\":\"Intuit Accountants Team\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g\",\"caption\":\"Intuit Accountants Team\"},\"description\":\"The Intuit\u00ae Accountants team provides ProConnect\u2122 Tax, Lacerte\u00ae Tax, ProSeries\u00ae Tax, and add-on software and services to enable workflow for its customers. Visit us online or follow us on X, Instagram, Facebook, and LinkedIn.\",\"sameAs\":[\"https:\\\/\\\/accountants.intuit.com\\\/\"],\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/author\\\/intuitproconnect\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Tax lessons for teachers - Tax Pro Center | Intuit","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/","og_locale":"en_US","og_type":"article","og_title":"Tax lessons for teachers - Tax Pro Center | Intuit","og_description":"Get a quick brush-up\u00a0course on tax benefits for your clients who are in the teaching profession.","og_url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/","og_site_name":"Tax Pro Center | Intuit","article_publisher":"https:\/\/www.facebook.com\/IntuitAccountants","article_published_time":"2021-08-04T13:00:00+00:00","article_modified_time":"2021-08-25T12:46:49+00:00","og_image":[{"width":700,"height":392,"url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg","type":"image\/jpeg"}],"author":"Intuit Accountants Team","twitter_card":"summary_large_image","twitter_creator":"@IntuitAccts","twitter_site":"@IntuitAccts","twitter_misc":{"Written by":"Intuit Accountants Team","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/#article","isPartOf":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/"},"author":{"name":"Intuit Accountants Team","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/d54bd3a9810fd7c290b5655f9c6b6fd6"},"headline":"Tax lessons for teachers","datePublished":"2021-08-04T13:00:00+00:00","dateModified":"2021-08-25T12:46:49+00:00","mainEntityOfPage":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/"},"wordCount":936,"publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/#primaryimage"},"thumbnailUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg","keywords":["industries","tax credits","Tax Reform"],"articleSection":["Tax Law and News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/","url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/","name":"Tax lessons for teachers - Tax Pro Center | Intuit","isPartOf":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website"},"primaryImageOfPage":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/#primaryimage"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/#primaryimage"},"thumbnailUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg","datePublished":"2021-08-04T13:00:00+00:00","dateModified":"2021-08-25T12:46:49+00:00","breadcrumb":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/#primaryimage","url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg","contentUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg","width":700,"height":392,"caption":"Selective focus on nearest part. Technical info: This photo was taken using a 21mp full frame Canon 5D Mark two with L lens."},{"@type":"BreadcrumbList","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-lessons-for-teachers\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxprocenter.proconnect.intuit.com\/"},{"@type":"ListItem","position":2,"name":"Tax lessons for teachers"}]},{"@type":"WebSite","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","name":"Tax Pro Center | Intuit","description":"Tax Pro Center","publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/accountants.intuit.com\/taxprocenter\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization","name":"Tax Pro Center | Intuit","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/","url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","contentUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","width":872,"height":160,"caption":"Tax Pro Center | Intuit"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/IntuitAccountants","https:\/\/x.com\/IntuitAccts","https:\/\/www.instagram.com\/intuitaccountants\/?hl=en","https:\/\/www.linkedin.com\/company\/intuit-accountants\/"]},{"@type":"Person","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/d54bd3a9810fd7c290b5655f9c6b6fd6","name":"Intuit Accountants Team","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g","caption":"Intuit Accountants Team"},"description":"The Intuit\u00ae Accountants team provides ProConnect\u2122 Tax, Lacerte\u00ae Tax, ProSeries\u00ae Tax, and add-on software and services to enable workflow for its customers. Visit us online or follow us on X, Instagram, Facebook, and LinkedIn.","sameAs":["https:\/\/accountants.intuit.com\/"],"url":"https:\/\/accountants.intuit.com\/taxprocenter\/author\/intuitproconnect\/"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg","jetpack_shortlink":"https:\/\/wp.me\/pazjGh-Fg","jetpack-related-posts":[{"id":55006,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/educator-expense-deduction-offsets-costs\/","url_meta":{"origin":2558,"position":0},"title":"Educator Expense Deduction offsets classroom costs","author":"Intuit Accountants Team","date":"August 7, 2024","format":false,"excerpt":"If you have clients who are teachers, instructors, counselors, principals, or aides, help them make the most of the Educator Expenses Deduction.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Educator Expense Deduction offsets out-of-pocket costs","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/Educator-Expense-Deduction-offsets-out-of-pocket-costs-copy.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/Educator-Expense-Deduction-offsets-out-of-pocket-costs-copy.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/Educator-Expense-Deduction-offsets-out-of-pocket-costs-copy.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/Educator-Expense-Deduction-offsets-out-of-pocket-costs-copy.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":22382,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/educators-can-now-deduct-out-of-pocket-expenses-for-covid-19-protective-items\/","url_meta":{"origin":2558,"position":1},"title":"Educators can now deduct out-of-pocket expenses for COVID-19 protective items","author":"Intuit Accountants Team","date":"February 10, 2021","format":false,"excerpt":"Find out how you can help your clients in education deduct expenses used to stop the spread of COVID-19 in the classroom.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Classroom","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/02\/Classroom.jpeg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/02\/Classroom.jpeg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/02\/Classroom.jpeg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":9136,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/back-to-school-tax-tips-for-college-bound-students\/","url_meta":{"origin":2558,"position":2},"title":"Back-to-School Tax Tips for College-Bound Students","author":"Mike D'Avolio, CPA, JD","date":"July 21, 2017","format":false,"excerpt":"This is an exciting time of the year when college-bound students are starting to gear up for school. The transition can also take a physical and emotional toll on parents. Figuring out how to pay for college can be stressful, and fortunately, the government provides some nice financial incentives, especially\u2026","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Tax preparer at desk","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/11\/tax-preparer-at-desk-e1535552472134.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/11\/tax-preparer-at-desk-e1535552472134.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/11\/tax-preparer-at-desk-e1535552472134.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":55120,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/american-opportunity-tax-credit-is-making-college-more-affordable\/","url_meta":{"origin":2558,"position":3},"title":"American Opp Tax Credit: Affordable college","author":"Eleanore Steinle, CPA, MBA","date":"August 16, 2024","format":false,"excerpt":"Educate your clients on the tax planning strategy around the the American Opportunity Tax Credit. Eleanore Steinle, CPA, MBA, explains.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"American Opportunity Tax Credit makes college affordable","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/American-Opportunity-Tax-Credit-makes-college-affordable-copy.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/American-Opportunity-Tax-Credit-makes-college-affordable-copy.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/American-Opportunity-Tax-Credit-makes-college-affordable-copy.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/American-Opportunity-Tax-Credit-makes-college-affordable-copy.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":25736,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/qualified-tuition-programs-tax-year-2021\/","url_meta":{"origin":2558,"position":4},"title":"Qualified tuition programs: tax year 2021","author":"Mike D'Avolio, CPA, JD","date":"June 15, 2022","format":false,"excerpt":"Find out the tax effects associated with qualified tuition programs for tax year 2021.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"College Tuitiion","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/05\/College-Tuitiion.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/05\/College-Tuitiion.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/05\/College-Tuitiion.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/05\/College-Tuitiion.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":22716,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/emergency-aid-granted-to-students-due-to-covid-19-is-not-taxable\/","url_meta":{"origin":2558,"position":5},"title":"Emergency aid granted to students due to COVID-19 is not taxable","author":"Intuit Accountants Team","date":"April 1, 2021","format":false,"excerpt":"Get some clarity on how students should report COVID-19-related emergency financial aid grants","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Section 529 plans","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/apple-chalk-teacher-school-e1508453946542.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/2558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/users\/104275893"}],"replies":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/comments?post=2558"}],"version-history":[{"count":41,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/2558\/revisions"}],"predecessor-version":[{"id":23753,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/2558\/revisions\/23753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media\/185"}],"wp:attachment":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media?parent=2558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/categories?post=2558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/tags?post=2558"},{"taxonomy":"intuit_collection","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_collection?post=2558"},{"taxonomy":"intuit_series","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_series?post=2558"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/coauthors?post=2558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}