Can a nonresident take a deduction for the expenses he incurs as an educator?
If a nonresident was a qualified educator, he or she may deduct qualified expenses. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal or aide for at least 900 hours during the school year. For additional information, see the Instructions to Form 1040NR, U.S. Nonresident Alien Income Tax Return.