Substitute Teacher Tax Deductions You're Probably Missing (Save Hundreds)

Disclaimer: I'm not a tax professional. Consult a CPA for specific tax advice. This is educational information based on common substitute teacher deductions.

Substitute teachers often miss valuable tax deductions because you're technically self-employed in some ways but employed in others.

Here's what you might be leaving on the table.

The Mileage Deduction (The Big One)

If you're driving between schools or from home to schools:

You can deduct mileage at the IRS standard rate (67 cents per mile for 2025).

Example:

• 30 miles round trip
• 140 working days
• 4,200 miles
• × $0.67 = $2,814 deduction

What qualifies:

• Driving from home to schools (sometimes - ask your CPA)
• Driving between multiple school assignments in one day
• Driving to pick up supplies for classroom

What doesn't qualify:

• Your regular commute if you have one main school
• Personal errands mixed with work trips

How to track: Keep a mileage log. Note: date, destination, purpose, miles.

Pro tip: Use a mileage tracking app. Don't rely on memory.

Educator Expense Deduction

Federal deduction: Up to $300 for unreimbursed educator expenses (2025)

What qualifies:

• Classroom supplies you purchased
• Books or materials for students
• Software or subscriptions used for teaching
• Professional development courses

What substitute teachers often buy:

• Emergency lesson materials
• Stickers or rewards for students
• Dry erase markers (when classroom runs out)
• Organizational supplies
• Educational apps or subscriptions

Keep receipts. Even $5 here and $10 there adds up.

Home Office Deduction (Maybe)

This is tricky for subs.

If you have a dedicated space at home used regularly and exclusively for:

• Preparing lesson plans
• Administrative work related to subbing
• Job hunting and coordination

You might qualify for a home office deduction.

However: This is complex for substitute teachers. Consult a tax professional before claiming this.

Professional Development

Deductible if:

• Maintains or improves skills for your current work
• Required by your employer
• Not qualifying you for a new profession

Examples:

• CPR/First Aid certification
• Classroom management workshops
• Subject-specific training
• Continuing education for credential maintenance

Not deductible:

• Initial teacher certification (that's qualifying for a new job)
• Courses for a different career

Technology and Tools

Potentially deductible:

• Phone plan (portion used for work)
• Computer or tablet used for job hunting and lesson prep
• Software subscriptions related to teaching or job management
• Professional tools (Sub Hero, educational apps, etc.)

Calculate: What percentage is business use vs. personal? Only deduct the business portion.

Example: If your phone is 30% work-related (job notifications, Frontline, school communication), you can deduct 30% of your phone bill.

Unreimbursed Expenses

Did you pay out of pocket for:

• Classroom supplies the school should provide?
• Required background checks or fingerprinting?
• Union dues?
• Professional liability insurance?
• Required health screenings?

These might be deductible. Track them.

Self-Employment Taxes (The Confusing Part)

Most substitutes are W-2 employees, so you're not paying self-employment tax.

However, if you're paid as a contractor (1099), you'll owe self-employment tax but can also deduct more expenses.

Know which you are. This changes your deductions significantly.

What You Need to Track

Throughout the year, keep records of:

1. Mileage log: Every work-related trip

2. Receipts: All classroom supplies and educator expenses

3. Professional development: Courses, certifications, workshops

4. Technology: Portion of phone, internet, computer used for work

5. Other expenses: Union dues, fees, required supplies

Use: Spreadsheet, app, or even a dedicated envelope for receipts

Don't: Wait until tax time to figure this out

Common Mistakes

Mistake 1: Not tracking anything

You're leaving money on the table.

Mistake 2: Claiming personal expenses as business

The IRS will catch this. Don't.

Mistake 3: Not consulting a tax professional

One meeting with a CPA who understands educator taxes can save you more than it costs.

Mistake 4: Forgetting state taxes

Some states have additional educator deductions.

The Time Cost

Here's the thing about tax deductions: Tracking them takes time.

Is it worth it?

If you can save $500-1,000 on taxes, and it takes you 10 hours throughout the year to track everything properly, that's $50-100 per hour.

Yes, it's worth it.

Automate What You Can

Manual tracking:

• Writing down every trip
• Keeping paper receipts
• Calculating percentages

Smarter approach:

• Use mileage tracking app (automatic GPS logging)
• Digital receipt storage (photo with phone)
• Expense tracking apps
• Tools that categorize automatically

Similar principle applies to job hunting:

Manual: Constantly checking Frontline, tracking jobs, accepting one by one

Automated: Sub Hero tracks for you, notifies you, simplifies acceptance

The pattern: Automate routine tasks so you can focus on earning money and enjoying life.

Start Saving Money

You're probably owed a tax refund that's bigger than you think.

Two action items:

1. Start tracking mileage and expenses TODAY

2. Stop wasting time on inefficient job hunting

For #2, try Sub Hero: app.getsubhero.com

Smart job filtering, instant notifications, one-click acceptance. Plans start at $6.99/month.

Tax deduction question: Is Sub Hero subscription tax deductible? Possibly, as a business tool. Ask your CPA.