Tax Deductions Checklist
Tutor Tax Deductions Checklist (2026)
2026 tax deduction checklist for self-employed tutors. Claim write-offs on teaching materials, home office, mileage, software subscriptions, and professional development.
Key Takeaways
- If you specialize in test prep (SAT, ACT, GRE), the cost of taking the test yourself to stay current is deductible as a professional development expense. Keep the receipt and score report as documentation.
- Create a simple client log with each student's name, session dates, hours, and payment received. This not only supports your income records but also helps you identify your most profitable subjects and time slots.
- If you purchase materials that you give to students (workbooks, practice tests), those are deductible supplies, not gifts. The IRS considers them a cost of providing your tutoring service.
As a self-employed tutor, your teaching materials, travel to students, technology tools, and home office are all deductible business expenses. Whether you tutor in-person, online, or through a platform like Wyzant, the IRS allows you to deduct the costs of running your tutoring business. This checklist covers every deduction available to independent tutors in 2026.
Use this interactive checklist to review every deduction you might be eligible for. Check off items as you go to track your progress. Each deduction includes the Schedule C line where it belongs, plus a concrete example specific to your profession.
Your Deductions Checklist
Teaching Materials and Supplies
Books, worksheets, and educational materials you provide to students or use in your sessions.
Reference textbooks, student workbooks, practice test books, and study guides used in tutoring sessions.
Example: SAT prep books ($60), math workbooks ($80), and reference texts ($100) = $240.
Paper, printer ink, and printing costs for worksheets, practice problems, and study materials you create.
Example: Printer ink ($100/year) and paper ($40/year) = $140.
Whiteboards, markers, erasers, flashcards, manipulatives, and other hands-on teaching tools.
Example: Portable whiteboard ($40), markers ($25), and flashcards ($30) = $95.
Folders, binders, notebooks, pens, and highlighters used for organizing student materials.
Example: Binders ($30), folders ($20), and pens ($15) = $65.
Software and Technology Subscriptions
Online tutoring platforms, educational software, and technology tools that support your teaching.
Commissions or subscription fees paid to platforms like Wyzant, Tutor.com, or Varsity Tutors.
Example: Wyzant service fees at 25% on $20,000 in bookings = $5,000.
Zoom, Google Meet, or other platforms for conducting online tutoring sessions.
Example: Zoom Pro at $13/month = $156/year.
Subscriptions to Khan Academy (donations), Desmos, Quizlet Plus, or other educational tools used in sessions.
Example: Quizlet Plus ($36/year) and educational app subscriptions ($100/year) = $136.
Online whiteboard software like Miro, Bitpaper, or Explain Everything for virtual sessions.
Example: Bitpaper at $12/month = $144/year.
Calendly, Acuity, or Square for managing appointments and collecting payments.
Example: Calendly at $10/month = $120/year.
Computer and Equipment
Laptops, tablets, and other hardware used for teaching can be expensed or depreciated.
Computer used for online tutoring sessions, lesson planning, and creating study materials.
Example: Laptop at $1,200, 80% business use = $960 deduction.
iPad or tablet with stylus for annotating documents, drawing diagrams, and interactive teaching.
Example: iPad ($450) and Apple Pencil ($130) at 85% business use = $493 deduction.
External webcam, microphone, and headset for high-quality online tutoring sessions.
Example: HD webcam ($80) and USB microphone ($60) = $140.
Printer for producing worksheets, practice tests, and study guides for students.
Example: Laser printer at $200.
Vehicle and Travel Expenses
If you travel to students' homes or meet at libraries, your mileage is deductible.
Business miles driven to students' homes, libraries, coffee shops, or other tutoring locations.
Example: 5,000 business miles at $0.70/mile = $3,500.
Parking fees and tolls incurred when traveling to tutoring sessions.
Example: Parking and tolls at $150/year.
Bus, subway, or rideshare costs for traveling to in-person tutoring sessions.
Example: Subway rides to sessions at $40/month = $480/year.
Airfare, hotel, and ground transportation for attending educational conferences or training.
Example: Conference trip with airfare ($300) and hotel ($400) = $700.
Home Office Expenses
If you tutor from a dedicated home office or host online sessions from home, you can claim this deduction.
Deduct $5 per square foot of dedicated home office, up to 300 square feet ($1,500 max).
Example: 100 sq ft home office at $5/sq ft = $500.
Proportional share of rent, utilities, and insurance based on your office square footage.
Example: 100 sq ft in 900 sq ft apartment (11%) with $16,000 annual rent = $1,760.
Home internet used for online tutoring sessions and lesson preparation.
Example: $75/month internet at 60% business use = $540/year.
Desk, chair, bookshelf, and lighting used in your tutoring workspace.
Example: Desk ($250) and ergonomic chair ($300) = $550.
Professional Development and Certifications
Courses, certifications, and professional services that enhance your tutoring expertise.
Certification exam fees for standardized test tutoring (SAT, ACT, GRE) or subject-specific credentials.
Example: SAT tutoring certification exam at $200.
Teaching methodology courses, special education training, or advanced subject courses to improve your skills.
Example: Teaching methodology course ($300) and subject refresher ($150) = $450.
Criminal background checks required by tutoring platforms or requested by parents.
Example: Background check at $30 per platform, 2 platforms = $60.
Fees paid for bookkeeping, tax preparation, or accounting software.
Example: Tax preparation at $250 and QuickBooks at $15/month = $430.
Common Mistakes to Avoid
Not deducting platform fees from tutoring websites like Wyzant or Tutor.com.
Platform commissions (often 20-30% of your session rate) are deductible business expenses. Report your gross session earnings as revenue and deduct platform fees separately.
Forgetting to track mileage when driving to students' homes or meeting locations.
Every trip to a tutoring session is deductible business mileage. Use a mileage tracking app and log each trip with the student name and location.
Not claiming the home office deduction for online tutoring sessions.
If you conduct online sessions from a dedicated workspace at home, you qualify for the home office deduction. The simplified method ($5/sq ft) requires minimal record-keeping.
Overlooking the cost of books, workbooks, and practice materials purchased for students.
Every textbook, workbook, and study guide you buy for your tutoring business is a deductible supply. Track these purchases even when you give the materials to students.
Not keeping records of income received in cash or via Venmo/Zelle.
All tutoring income is taxable regardless of how you receive payment. Keep a log of every session, the student name, date, and amount paid to ensure accurate income reporting.
Quick Reference: Deductions at a Glance
| Expense | Schedule C Category |
|---|---|
| Textbooks and workbooks | Teaching Materials and Supplies (Line 22 - Supplies) |
| Printed materials and handouts | Teaching Materials and Supplies (Line 22 - Supplies) |
| Whiteboard and teaching aids | Teaching Materials and Supplies (Line 22 - Supplies) |
| Stationery and organizational supplies | Teaching Materials and Supplies (Line 22 - Supplies) |
| Online tutoring platform fees | Software and Technology Subscriptions (Line 27a - Other Expenses) |
| Video conferencing software | Software and Technology Subscriptions (Line 27a - Other Expenses) |
| Educational software and apps | Software and Technology Subscriptions (Line 27a - Other Expenses) |
| Digital whiteboard tools | Software and Technology Subscriptions (Line 27a - Other Expenses) |
| Scheduling and payment software | Software and Technology Subscriptions (Line 27a - Other Expenses) |
| Laptop or computer* | Computer and Equipment (Line 13 - Depreciation) |
| Tablet and stylus* | Computer and Equipment (Line 13 - Depreciation) |
| Webcam and microphone | Computer and Equipment (Line 13 - Depreciation) |
| Printer* | Computer and Equipment (Line 13 - Depreciation) |
| Standard mileage deduction* | Vehicle and Travel Expenses (Line 9 - Car and Truck Expenses) |
| Tolls and parking | Vehicle and Travel Expenses (Line 9 - Car and Truck Expenses) |
| Public transportation | Vehicle and Travel Expenses (Line 9 - Car and Truck Expenses) |
| Travel to tutoring conferences or workshops | Vehicle and Travel Expenses (Line 9 - Car and Truck Expenses) |
| Simplified home office deduction | Home Office Expenses (Line 30 - Business Use of Home) |
| Actual home office expenses* | Home Office Expenses (Line 30 - Business Use of Home) |
| Internet service (business portion)* | Home Office Expenses (Line 30 - Business Use of Home) |
| Office furniture | Home Office Expenses (Line 30 - Business Use of Home) |
| Subject-area certifications | Professional Development and Certifications (Line 17 - Legal and Professional Services) |
| Professional development courses | Professional Development and Certifications (Line 17 - Legal and Professional Services) |
| Background check fees | Professional Development and Certifications (Line 17 - Legal and Professional Services) |
| Accounting and tax preparation | Professional Development and Certifications (Line 17 - Legal and Professional Services) |
* = business-use percentage only (partial deduction)
The Bottom Line
Self-employed tutors can deduct teaching materials, platform fees, technology costs, mileage, home office expenses, and professional development. Platform fees and mileage are the most commonly missed deductions for tutors using services like Wyzant. Track every expense and session to ensure you claim the full value of deductions your tutoring business generates.
If you want to get your bank and credit card transactions sorted into the right Schedule C categories without building a spreadsheet, that is what Categorize My Expenses does. Upload your statements, review the AI-suggested categories, and get an organized report for your tax filing.
Disclaimer: This checklist is for educational purposes only and does not constitute tax, legal, or financial advice. Tax rules change, and individual situations vary. Consult a qualified tax professional for advice specific to your situation. Categorize My Expenses is a financial data organization tool. It is not a tax preparer and does not provide tax advice.
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