I am a teacher in rural Alaska and live in teacher housing. Where on turbotax do I put my deduction for forced housing?

Forum|Forum|6 years ago
June 6, 2019
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TurboTax Deluxe Online

kprice3

There is no tax deduction for employer provided housing for teachers. Per IRC 119(d)

Provided the teacher pays “adequate rent,” IRC §119(d) may provide the teacher a partial exclusion from income of employer-provided qualified campus housing. “Adequate rent” is defined as the lesser of 1) five percent of the fair market value of the employer-provided housing or 2) the average rental paid to the educational institution by individuals not affiliated with the institution for lodging that is comparable to that provided to the teacher. If the teacher does not pay adequate rent for the housing, he/she receives additional wage income computed by subtracting the rent paid from the amount determined to be adequate rent.

I am attaching a document that addresses this issue. see page 3 and 4 for examples.

Jeffrey006

Hello, I'm also a teacher living in bush Alaska in forced housing owned by the school district. Where do I find the appraised value of my rental housing?

WendyN2

Your best bet for finding an appraisal value for something of this nature is to use "comparable rates", which basically is what the housing rental price would be on the "open market".

Jeffrey006

Thank you for the reply. I am not able to use a comparable rate. The only housing in the district is teacher provided housing. The schools are located in rural villages in remote areas of the Yukon Kuskokwim Delta; the only buildings are the school, teacher housing and the residents who live in the village. This is bush Alaska (fly-in, fly-out) no roads.

Critter-3

There is no employee deduction for this (or any other employee business expenses ) on the federal return AND Alaska doesn't have a state income tax so what exactly are you trying to do ???

WrgAccntnt

The tax laws changed for this expense.
As of 2018 you cannot deduct for unreimbursed employee expenses on form 2106, except for taxpayers in the military and a couple other caveats.
Be on the look out for if it changes back to being deductible again.
The form is 2106-Unreimbursed employee expenses.

akchill1961

I wanted to join this discussion as , just last week, I applied for a teaching job in thr Y-K delta and was told specifically by the recruiter that my rent would be tax deductible. Currently I own my home and am not happy about the idea of being forced to pay rent because I cannot buy a home on native land. This discussion makes me suspect that other people have been mislead in the same way.

MonikaK1

Under current Federal law, you can no longer claim a deduction for unreimbursed employee expenses unless you fall into one of the following categories of employment, or have certain qualified educator expenses.

Armed Forces reservists.
Qualified performing artists.
Fee-basis state or local government officials.
Employees with impairment-related work expenses.

You are a qualifying fee-basis official if you are employed by a state or political subdivision of a state and are compensated, in whole or in part, on a fee basis. If you are a fee-basis official, you can claim your expenses in performing services in that job as an adjustment to income rather than as a miscellaneous itemized deduction. See Pub. 463 for more information.

Unreimbursed employee expenses for individuals in these categories of employment are deducted as adjustments to gross income. Qualified employees listed in one of the categories above must complete Form 2106 to take the deduction. Certain qualified educator expenses (which are limited to $300 for the year) are also deducted as an adjustment to gross income but you are not required to complete Form 2106.

See IRS Publication 529 for more information.

@akchill1961

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