Discussion:Teacher license tests deductible where?
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Discussion Forum Index --> Advanced Tax Questions --> Teacher license tests deductible where?
Discussion Forum Index --> Tax Questions --> Teacher license tests deductible where?
| 1 March 2009 | |
| I have a teacher that took the ETS praxis test for elementary education last year and she was charged so much per test and for software and study materials. Does this qualify for lifetime learning credit, or educator expenses, or is it just an misc deduction? | |
TheTinCook (talk|edits) said: | 1 March 2009 |
| None of the above.
Not 100% sure about the test fee, which isn't an education expense per se. | |
Mrbarrytax (talk|edits) said: | 1 March 2009 |
| If the teacher spent money for the materials, etc after obtaining, then they are deductible in any of the three categories, | |
Mrbarrytax (talk|edits) said: | 1 March 2009 |
| correction. after obtaining a teacher position and was currently employed, then fully deductible. | |
| 1 March 2009 | |
| I have my doubts about lifetime learning credit, but otherwise I agree with Barry. | |
Mrbarrytax (talk|edits) said: | 1 March 2009 |
| last sentence in explanation of lifetime credit states that expenses to enhance job or skills are considered | |
| 1 March 2009 | |
| Most likely does not qualify for the credit. If she is already a teacher it would be a misc 2% deduction.
Mrbarrytax - disqualification for credit not due to enhancement of job skills but the fact that it most likely is not an "elligible institution". | |
| 1 March 2009 | |
| In some states, you can't become a certified teacher until you pass the Praxis. If that is the case in her state, this might be an initial licensing expense that would be nondeductible. | |
| 1 March 2009 | |
| these are not courses to become a teacher, they are tests for the teacher's license. I say they are deductible under job search or 2106 if requirement to be hired. taxea | |
| 1 March 2009 | |
| I could be wrong, but isn't this similar to degreed accountants not being able to deduct the cost of taking a CPA exam review course?
Teachers graduate with a degree in education but in many states they cannot get a job or become a certified/licensed teacher until they pass the Praxis. So, these expenses are normally costs that teachers incur as they enter their profession. Of course, if a teacher was already certified and they were taking the praxis to become certified in another area, that might be different. | |
| 1 March 2009 | |
| As others have said, we need to know if the person is already teaching or if this is a test to begin teaching. | |
| March 1, 2009 | |
| If the teacher needed it for continuing employment then if she is able to itemize; she can take the licensing test fees on Sch A or if able to she may take it on Form 2106 if she has any vehicle expenses. That is if she is a teacher alreaady. But if not and it's to begin teaching then she is unable to deduct the expense. | |
| March 1, 2009 | |
| Or if she already a teacher; she can take the tuition and fees deduction.
I do quite a few of these | |
