![]() ![]() Under the continuous temporary workplaces rule, if you don’t have a specific work location, traveling to various work locations within your metro area would normally not be deductible. If you work for multiple schools, you would usually fall under the continuous temporary workplaces rule. Independent contractors would usually fall under non-deductible commuting mileage.Ĭommuting between your home and a single school you regularly work for would almost never be deductible. If your school district pays for mileage, they may be able to exclude it from your taxable income in some situations. EmployeesĮmployees aren’t usually eligible for mileage deductions or other business expense deductions. Substitute teachers generally can’t deduct mileage. If you do receive unemployment benefits, you’ll likely need to pay taxes. Subs who are fired or receive reduced work during the school year may be eligible for unemployment depending on the circumstances. Some states do make subs and even permanent teachers eligible for unemployment during the summer. In many places, substitute teachers can’t claim unemployment during the summer break or other vacations.Įmployees who are on continuing contracts and have reasonable assurance that they can return to return to the same job after a seasonal break often aren’t eligible for unemployment. Independent contractors usually aren’t eligible for unemployment. To be potentially eligible for unemployment, substitute teachers generally need to be employees. Can substitute teachers claim unemployment? The IRS follows separate rules under federal tax law for determining whether subs are independent contractors for tax purposes. Note: State or local law may deem substitute teachers independent contractors for workers’ compensation purposes. If you believe you were incorrectly classified as an independent contractor, you may want to fill out IRS Form SS-8 or talk to your tax advisor. If you filled out a W-9 and receive a 1099 at the end of the year, you were hired as an independent contractor. School district subs that rotate between schools in the same district usually aren’t independent contractors because the school district is the employer. Hiring subs as independent contractors usually comes with an expectation that they are or could be working for multiple hiring entities.įor example, a sub may be on the list for multiple private schools that aren’t affiliated with each other. Hiring substitute teachers as independent contractors is more common in private schools or very small school districts. When is a substitute teacher an independent contractor? If you filled out a W-4 and receive a W-2 at the end of the year, you were hired as an employee. ![]() Hiring subs as employees is the norm because it fits the usual rules for employees.Įven though subs are often part-time workers, the school district or school determines where they go and when. Substitute teachers are often hired by a school district or school as employees. When is a substitute teacher an employee? ![]()
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