Educator Expenses

[pmedders]

Client who is a teacher brought in receipts of unreimbursed teaching expenses totaling over $900. $300 of the expenses were supplies used in class room of which $250 was inputted under educator expenses on line 23 of 1040. The other $600 was for class parties/luncheons. Would the IRS deem class parties/luncheons as reasonable and necessary expenses that could carry over to miscellaneous itemized deductions under employee business expenses?

[JG EA]

Cfs

I believe so. On the CFS occupation worksheet for educators it lists party supplies and food under the heading classroom aids.

[S T]

Teachers

I agree with JG. Actually I would take the remainder of the $50 and add to the other amount and claim under misc expenses. I have a lot of educators and this has not seemed to be a isssue in the past.

Sandy