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...