Final answer:
To be eligible for the educator expense deduction, a taxpayer must meet the definition of qualified educator, which includes teachers, instructors, and teacher's aides who worked at least 900 hours during the school year.
Step-by-step explanation:
To be eligible to deduct educator expenses, a taxpayer must meet the definition of qualified educator described in the regulations. This includes teachers, instructors, and teacher's aides who worked in their role for at least 900 hours during the school year. Counselors, principals, and administrative assistants are not eligible for the deduction unless they also meet the 900-hour requirement.