The
annual tax season rush is over. As the
dust settles, we want to make more people aware of the disadvantage preschool
teacher’s face regarding income tax. For
K-12 teachers, there are a number of tax incentives related to spending money
to enhance learning in their classrooms. Why these same incentives don’t apply to preschool teachers seems to
defy logic. Preschool
teachers are low on the education ladder.
Many people see them as mere babysitters. Yet the work they do is basic brain
development. They are grossly underpaid
for this essential, critical and valuable work. Many teachers pay out of pocket for items used
in their classrooms. Often these items
are not part of the school budget. School budgets are being cut everywhere.
It is
significant many teachers call their students “my children” or “my kids.” On a daily or weekly basis, preschool children
have more interactive contact with their teachers than their parents. Good preschool teachers who nurture, foster,
protect and enrich playfulness and curiosity are worth their weight in gold. Dedicated teachers face growing classroom
expenses. They will be confronted the
hard decision: spend money for their classroom at the expense of their own
families.Which would you choose?
Time
and time again, dedicated preschool teachers spend their own money to enhance
their classrooms. This attests to the
professionalism and dedication of preschool teachers. The IRS recognizes the value of teachers
spending their own money to enhance their classrooms. Teachers can deduct some these expenses on
their income tax. To qualify for the
federal tax deduction teachers must work over 900 hours a year in a primary or
high school. But preschool
teachers are excluded.
[Note:
We are not tax experts. Please
consult with your tax preparation specialist.]
The
status quo begs the questions:
1. Why
are preschool teachers excluded from the IRS Educator Expense Deduction? [Note: Qualified teachers can deduct
up to $250 of expenses that they do not have to itemize.]
2. Can
preschool teachers take an itemized deduction for these expenses?
Without The Educator Expense Deduction, preschool teachers can claim
unreimbursed employee expenses by itemizing these deductions on Schedule A. However this is subject to the 2% rule. This means they can only deduct expenses which
are in excess of 2% of their adjusted gross income (AGI). For example, if a preschool teacher’s AGI was
$24,330, they can only deduct out of pocket classroom expenses which are above
$486.60. If a teacher spent $750 out of
pocket, they can only deduct $263.40 or 34.7% of their actual expenses. How many of you would spend this kind of
money on your job? And remember, the
teachers are spending this money on YOUR children.
S.E.E.D.S.
cannot solve the school budget problem, nor can we change IRS tax policies. But there are grassroots actions that can be
done to help preschool teachers. The
children’s parents have the most direct contact with the teachers. Some parents remember the preschool teachers
with prepaid gift cards (for school supply vendors) which puts money in the
teacher’s pocket. It’s the teacher’s
choice to spend the money for their classroom or not.
There
are other direct actions to supplement classroom spending. The following suggestions comes from spirit of
the S.E.E.D.S. slogan “It is better to network than to not work.” [Note: Money has an insidious way of
being diverted and misused. At the very least, even the appearance of
inappropriate or suspicious acts creates problems. This can best be avoided by the parents of
donors buying the classroom items the teacher needs.]
1. Business
Owners & Parents: Get a list of needed items from the teacher. Buy and donate these items to the teacher. We are talking about crayons, markers,
construction paper, glue, etc.
2. Collect
left over supplies to give to teachers: When times are tough, the choice between new crayons and
markers and left overs is moot. In some
cases, using left over crayons may be better that not having any crayons at
all. The reality in most classrooms is
that brand new crayons turn into well-used ones very quickly anyway.
3. Parents
Organize to Support a Teacher: Parents can organize fund raisers: bake sales, garage
sales, or other seek out national chain restaurants who pay a % of patron
receipts to your cause. The money can be
used to buy things on the teacher’s list of needs. This approach minimizes misunderstandings
about how the money was used.
4. Approach
Local Civic Groups: Some parents may be members of a local civic group (Chamber of Commerce, Lions, Kiwanis, Rotary International, etc.). Even if they are not members, parents can
approach these groups with a request to help support local preschool teachers
out of pocket expenses for their classrooms.
Someone
once said “Children are great imitators. So give them something great to imitate.” Consider the great example you can set for
your children by giving your leftover crayons, markers, and other common school
supplies to the preschool teacher of your children. Ponder the valuable lesson you instill in them
with grassroots community action. People
working together to overcome difficulties is a fundamental act of humanity. Do small and simple things daily to help your
children become good decent human beings.
If
you have other suggestions or experiences to share, please make a comment on
this blog. Remember, it is better to network than to not work. We
all seem to know the problems exist. We now need to pull together to try
to find effective solutions.
