Enrolled Agent Practice Exam

To qualify for the teacher credit, the minimum number of hours an educator must work is 900 hours. This standard is set to ensure that the educators eligible for the credit have engaged in a significant commitment to teaching.

The requirement of 900 hours reflects the intention to support those who are in a position that demands a substantial investment of time and effort in educating students. This threshold helps to differentiate between casual involvement in education and more serious, dedicated teaching roles, thus aligning the benefit with true educational contributions. As a result, educators who meet this requirement demonstrate a genuine level of commitment that the tax credit aims to incentivize.

In contrast, the other choices do not meet this established minimum, as they represent significantly lower thresholds that do not align with the intention of the credit program to support substantial educational engagement.