Which taxpayer does not qualify as an educator for purposes of deducting educator expenses up to $250?

a. Correct. A parent who home-schools her child is not treated as an educator, even if he or she spends more than 900 hours a year.

b. Incorrect. A principal is specifically listed as a qualified educator for grades K–12.

c. Incorrect. A classroom aide in grades K–12 (which includes middle school) is treated as an educator for purposes of this deduction.

d. Incorrect. A teacher in a high school or any other grade from K–12 is a qualified educator as long as the 900-hour requirement is met.