Teacher Field Trip Expense

[Taxman]

I have a client who is a teacher and the school she works for took a trip to Europe during 2006. She was a chaperone on the trip and incurred approximately $7,000 for herself and her son. Would any of the expense be deductible as an unreimbursed employee expense on schedule A?

[Chief]

Field Trip

Not for the son. Her portion I would first think of form 2106. It could be considered as prof development. Does it count toward points of development required of all teachers?

[jainen]

Travel can not

>>It could be considered as prof development<<

Travel can not be considered as education for tax purposes.

I have a number of problems with deductions for this trip. Most relate to the great amount of personal benefit for the dependent. It would require extremely meticulous records to separate the personal from any presumed business purpose, and only direct business expenses could be claimed--none of the basic travel costs.

Furthermore, she can't really say she is an employee on this trip because she is not being paid as an employee and it isn't in her job description. Trips like this are not part of the school curriculum even if they tie in to school goals.

[Gene V]

I don’t know if this relates to your situation.

From Pub. 970 Page 63 Travel as Education.
You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business.

Another thought might be to deduct the expense as charitable contribution under Travel while away from home for performing services (chaperon) for a charitable organization (nonprofit school).