I often have handouts for my ESL students. I make copies of various grammar points and exercises that I give them. Because I draw from different resources, I rarely recommend a particular grammar or textbook for them to buy. This allows me flexibility and saves the student money. However, I've found that my copying costs can add up over time.
In any case, I never charge my students for copies I make for them. This is part of my cost of doing business, so I always save receipts and deduct this as a business expense on my tax return.
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