1099-MISC for Home Schooling

[kamckinley]

I have a client whose children are homeschooled. She teaches one day a week in their homeschool co-op and received a 1099-MISC for $2,938.50.

She included receipts for about $1,044 of expenses including supplies, class registration fees, mileage, meals and childcare expenses (incurred while she was receiving tutoring training).

Are any of these deductible? I'm thinking any supplies needed for her to teach the class she teaches, fees for any classes she took to improve her teaching/tutoring skills, and travel for any conferences or training she attended would be okay. What about mileage to/from the church where the class she teaches is located, is that allowed?

Since her children are homeschooled, would these expenses be considered personal instead of business if her children are in the class she teaches?

I know that homeschool expenses are not deductible, but since she teaches one of the classes and received a 1099, she can deduct any expenses that were necessary and reasonable for her to teach that class, right?

I think some of the expenses she gave me were for a field trip that included her children (and her, but I don't know yet if her role was just a parent or if she was "teaching" on this field trip). Those would not be allowed, correct?

Thanks!

[kamckinley]

Just talked to another colleague about this and learned that this would be considered hobby income since she's not in the business of teaching or tutoring. So the income would be line 21 Other Income and expenses may be deductible as Misc Expenses on Sch A limited to hobby income.

Do you all agree with this? Thank you!

[ATSMAN]

Is this lady a trained teacher? Any certifications? Is this a one time gig or does she intend to do this on a long term basis? Why would she receive a 1099-Misc from the co-op unless there was some understanding that she was to provide "contracted services"?

[kamckinley]

Is this lady a trained teacher? Any certifications? Is this a one time gig or does she intend to do this on a long term basis? Why would she receive a 1099-Misc from the co-op unless there was some understanding that she was to provide "contracted services"?

Good questions. She has been a stay at home mom for as long as I've worked with her, so I don't honestly know what her background is. I will find out if she has any teaching experience or certifications. Thank you for your response, I was too quick to call it hobby income when it may not be.

[JohnH]

It isn't hobby income. And she doesn't need any certifications to justify deducting reasonable and necessary expense against the self-employment income.

[taxea]

I agree with John that this is SE subject to Sch C. as for the expenses:
expenses including supplies, only for the classroom on the days she teaches if not provided by or reimbursable by the co-op

class registration fees, for her schooling or her kids no
mileage, no if to school location this is commute, if to other related location in same day yes
meals no if for her and her kids; yes if for other students of the class
and childcare expenses (incurred while she was receiving tutoring training). she can take this if looking for a job or when working; while receiving training would have to be researched.