Who qualifies as an eligible educator?

An eligible educator is defined by specific criteria related to their teaching and hours worked. To qualify as an eligible educator for tax benefits, an individual must work full-time or part-time as a teacher, instructor, counselor, principal, or aide for students in kindergarten through grade 12. The key criterion is that the educator must work at least 900 hours a school year.

When considering the options, the first choice incorrectly suggests that any educator who works less than 600 hours qualifies, which does not meet the minimum requirement. The third option, which states that only college professors qualify, is too narrow, as many types of educators in K-12 settings are eligible. The fourth choice implies that holding a master's degree qualifies an educator, but educational attainment alone is not a determining factor; the hours worked per year are crucial.

Therefore, the requirement of working at least 900 hours per school year accurately identifies those eligible for the educator tax benefit, making it the correct choice. This ensures that the benefits are allocated to those actively engaged in teaching, thus supporting educators who dedicate significant time to their profession.