Which taxpayer does not qualify as an educator for purposes of deducting educator expenses up to $250?
a. Correct. A parent who home-schools her child is not treated as an educator, even if he or she spends more than 900 hours a year.
b. Incorrect. A principal is specifically listed as a qualified educator for grades K–12.
c. Incorrect. A classroom aide in grades K–12 (which includes middle school) is treated as an educator for purposes of this deduction.
d. Incorrect. A teacher in a high school or any other grade from K–12 is a qualified educator as long as the 900-hour requirement is met.
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