Work-Related Educational Expenses
Education expenses required to maintain or improve skills
relating to your current job, or required to meet legal or employer
requirements, are considered work-related educational expenses.
These expenses may be deductible as an itemized deduction.
Deductibility
To be deductible, the expenses must be for education for either
of the following:
- Improves or maintains skills required in your present job
- Is required by your employer or legal regulations to keep your
present salary, status, or job
If the education is required to meet the minimal educational
requirements of your job, or is part of a program that can qualify
you for a new trade or business, the expenses are not
deductible.
You can deduct educational expenses if you are taking a
temporary absence from your job and you are returning to the same
type of work within one year or less, and the expenses meet all
other requirements to be deductible.
You cannot deduct the same expenses that you are using to claim
the tuition and fees deduction, American Opportunity credit or Lifetime Learning credit.
Qualifying Expenses
- Tuition
- Books
- Supplies
- Laboratory fees
- Cost of research and typing a paper
- Transportation
- Travel expenses
For more information, see IRS Tax
Topic 513 - Educational Expenses, and Chapters 11 and 12 of IRS
Publication 970.