Tax Court: Adjunct Prof is Employee, Can’t Take Business Deductions for Expenses

For my professor clients, there was a Tax Court case this week involving an adjunct who tried deducting his teaching expenses as business deductions.  The IRS disagreed.  From the TaxProf Blog:

The Tax Court decided yesterday that an adjunct professor (who was paid $20,000) was an employee of Nova Southeastern University. As a result, he could not deduct the claimed $2,785.63 of business expenses on Schedule C and instead had to report them as employee expenses on Schedule A subject to the 2% floor on miscellaneous itemized deductions.