Can Freelance Tutors Deduct Teaching Materials and Curriculum?

Yes — books, workbooks, curriculum licenses, and teaching supplies bought specifically for tutoring clients are deductible, but materials you'd use regardless of tutoring, like a personal reference book, generally aren't.
The test the IRS applies is whether the expense exists because of the tutoring business, not just alongside it. A subject-specific workbook you buy to work through with a student, an online curriculum subscription used in sessions, or a whiteboard purchased for your tutoring space all qualify. A general-interest book you'd read anyway doesn't cross over just because you happen to be a tutor.
If you tutor from a dedicated space in your home, that portion of your home may also qualify for the home office deduction, using either the simplified method ($5 per square foot, up to 300 square feet) or the regular method based on actual home expenses.
Other commonly deductible tutor expenses:
Subject-specific books, workbooks, and practice tests
Online curriculum, tutoring platform fees, and scheduling software
Certifications or training required to tutor certain subjects or test types
Marketing costs (website, flyers, referral platform fees)
Mileage to in-home tutoring sessions
A common mistake: tutors deduct their own general education expenses, like a personal degree program, when the IRS treats those very differently from business supplies bought specifically for client sessions.
BossTax's free app helps separate personal education costs from client-facing teaching materials, so your deductions are easy to explain if you're ever asked.
Curious what teaching materials actually qualify as write-offs? Book a free intro call and we'll walk through it together. Click here.
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Related articles:
Home Office Deductions for Freelance Tutors, Explained
Do Freelance Tutors Need to Pay Quarterly Taxes?
What Can Tutors Deduct Besides Curriculum and Materials?









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