Virginia Substractions

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  • TAX4US
    Senior Member
    • Mar 2010
    • 551

    #1

    Virginia Substractions

    Does anybody know if High School teachers can qualify for this substraction. I see that some college teachers may qualify but don't know if HS will. Any thoughts?
  • FEDUKE404
    Senior Member
    • May 2007
    • 3649

    #2
    Best guess

    I'm not really sure I even know what you are asking.......

    Perhaps this?

    For taxable years beginning on and after January 1, 1999, an amount equal to 20 percent of the tuition costs incurred by an individual employed as a primary or secondary school teacher licensed pursuant to Chapter 15 (ยง 22.1-289.1 et seq.) of Title 22.1 to attend continuing teacher education courses that are required as a condition of employment; however, the deduction provided by this subsection shall be available only if (i) the individual is not reimbursed for such tuition costs and (ii) the individual has not claimed a deduction for the payment of such tuition costs on his federal income tax return.

    FE

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    • TAX4US
      Senior Member
      • Mar 2010
      • 551

      #3
      A state code of 39 that deals with up to a $15,000. deduction. When I looked at the code section it appears not to address high school teachers. Most of these teachers are under the Virginia retirement program so does that in one way make them a state employee for this deduction?

      the comment above deals with the code of 105 which i use quite regularly.

      Comment

      • Burke
        Senior Member
        • Jan 2008
        • 7068

        #4
        Subtraction Code 39 refers to Federal and State Employees, which means employees who work for the federal or state governments. Teachers are employed by local city and county school boards, and while their pension is managed by the Virginia Retirement System, they are not considered state employees for purposes of this subtraction. It does not matter whether they are high school or college teachers (who are employed by those institutions.) Neither would qualify.

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