All Professions
13 Deductions

Tax Deductions for Tutors & Online Educators

Whether you tutor in person or teach online through platforms like Wyzant, Varsity Tutors, or your own website, your teaching business has valuable deductions. From educational materials to tech equipment, here's what you can write off.

Teaching Materials & Supplies

Textbooks, workbooks, worksheets, manipulatives, whiteboards, markers, and educational games purchased for tutoring sessions are deductible supplies.

Line 22 - SuppliesPublication 535

Online Teaching Platform Fees

Fees and commissions charged by tutoring platforms (Wyzant, Varsity Tutors, Preply), video conferencing subscriptions (Zoom Pro), and virtual whiteboard tools are deductible.

Line 10 - Commissions and feesPublication 535

Computer & Tech Equipment

Laptops, tablets, webcams, headsets, document cameras, and drawing tablets used for teaching are deductible. Section 179 applies to items over $2,500.

Line 13 - Depreciation / Line 18 - Office expensePublication 946

Background Checks & Certifications

Background check fees required by tutoring platforms, teaching certifications, and state credential renewals are deductible business expenses.

Line 27a - Other expensesPublication 535

Home Office Deduction

If you use part of your home regularly and exclusively for business, you can deduct a portion of rent/mortgage, utilities, and insurance. The simplified method allows $5/sq ft up to 300 sq ft ($1,500 max).

Line 30 - Business use of homePublication 587

Pro Tip: The simplified method is easier but caps at $1,500. If your actual expenses exceed that, use the regular method and keep records of all housing costs.

Phone & Internet

The business-use percentage of your cell phone bill and internet service is deductible. If you use your phone 70% for business, you can deduct 70% of the bill.

Line 25 - UtilitiesPublication 535

Pro Tip: Keep a log for one representative month showing business vs. personal usage to establish your percentage.

Mileage / Vehicle Expenses

Business miles driven can be deducted using the standard mileage rate (67 cents/mile for 2024) or actual expenses (gas, insurance, repairs, depreciation). You must keep a mileage log.

Line 9 - Car and truck expensesPublication 463

Pro Tip: The standard mileage rate is simpler, but actual expenses may yield a larger deduction for expensive vehicles. You must choose one method in the first year you use the car for business.

Advertising & Marketing

Costs for promoting your business are deductible, including website hosting, social media ads, business cards, flyers, SEO services, and online directory listings.

Line 8 - AdvertisingPublication 535

Education & Professional Development

Courses, workshops, books, and conferences that maintain or improve skills in your current profession are deductible. The education must relate to your existing trade.

Line 27a - Other expensesPublication 970

Pro Tip: Education that qualifies you for a new profession is NOT deductible as a business expense, even if it's related to your field.

Self-Employed Health Insurance

Self-employed individuals can deduct 100% of health insurance premiums for themselves, their spouse, and dependents. This is an above-the-line deduction taken on Form 1040, not Schedule C.

Form 1040, Schedule 1, Line 17Publication 535, Chapter 6

Pro Tip: This deduction cannot exceed your net self-employment income. If you're eligible for employer-sponsored coverage through a spouse, you cannot take this deduction.

Self-Employment Tax Deduction

You can deduct the employer-equivalent portion (50%) of your self-employment tax. This is an above-the-line deduction that reduces your adjusted gross income.

Form 1040, Schedule 1, Line 15Publication 334

Pro Tip: This deduction is automatic when you file Schedule SE. It reduces your income tax but not your self-employment tax.

Retirement Contributions (SEP-IRA / Solo 401k)

Self-employed individuals can contribute to a SEP-IRA (up to 25% of net SE earnings, max $69,000 for 2024) or Solo 401(k) with employee + employer contributions.

Form 1040, Schedule 1, Line 16Publication 560

Pro Tip: A Solo 401(k) lets you contribute more at lower income levels because of the employee elective deferral ($23,000 for 2024 + catch-up if 50+).

Professional Services (Accounting & Legal)

Fees paid to accountants, tax preparers, bookkeepers, and attorneys for business-related services are deductible. This includes tax preparation software fees for your business return.

Line 17 - Legal and professional servicesPublication 535

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