- ALL FAMILY SUPPORT DIVISION OFFICES
- PATRICK LUEBBERING, ACTING DIRECTOR
- EDUCATOR EXPENSES FOR MAGI PROGRAMS
- MANUAL REVISION #32
This memorandum introduces policy clarification for allowing educator expenses as an income deduction under MAGI methodology for MO HealthNet for Families programs.
For an individual to receive the educator expense deduction, they must be an:
- eligible educator (full time teacher of kindergarten through twelfth grade), and
- claim qualified expenses (books, supplies, computer and software expenses).
An eligible educator may claim up to $250 per tax year of qualified expenses. If married and both spouse are teachers, they may claim up to $500 per tax year of qualified expenses. Neither spouse can deduct more than their own expenses, up to $250 per tax year.
- Review this memorandum with appropriate staff.