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From: smh@mhuxl.UUCP (henning)
Newsgroups: net.taxes
Subject: Re: Are teachers' expenses tax deductible?
Message-ID: <568@mhuxl.UUCP>
Date: Thu, 13-Feb-86 22:56:31 EST
Article-I.D.: mhuxl.568
Posted: Thu Feb 13 22:56:31 1986
Date-Received: Sat, 15-Feb-86 00:54:08 EST
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Organization: AT&T Bell Laboratories, Murray Hill
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From the keys of Steve Henning, AT&T Bell Labs, Reading, PA mhuxl!smh

> 	If a teacher buys materials for her class, can she deduct them
> 	as business expenses?  If so, how detailed should the receipts be?

As long as they are not and can not be used for personal use like street
clothes, they are deductable business expenses.  The aquarium you mention
should be treated like a donation, otherwise you retain ownership and
can not deduct it.  
Don't forget NEA and local dues,
	     subscriptions to professional journals,
	     car expenses driving to workshops and other places not
at the normal work place,
	     books bought for use in preparing lesson plans.