You may be able to deduct work-related educational expenses as an itemized deduction on Form 1040, Schedule A. To be deductible, your expenses must be for education that:

1.Maintains or improves skills required in your present job, or

2.Serves a business purpose and is required by your employer, or by law or regulations, to keep your salary, status, or job.

Your expenses are not deductible if the education is required to meet the minimum educational requirements of your job or is part of a program that will lead to qualifying you in a new trade or business.

Although the education must relate to your present work, educational expenses incurred during vacation or other temporary absence from your job may be deductible. However after your temporary absence you must return to the same kind of work. Usually, absence from work for one year or less is considered temporary.

Educational expenses include amounts spent for tuition, books, supplies, laboratory fees, and similar items.

Educational expenses also include the cost of correspondence courses and tutoring, as well as formal training and research you do as part of an educational program. Transportation and travel expenses to attend qualified educational activities may also be deductible.

If you are an employee and you are reimbursed by your employer for part of your deductible expenses, or have transportation or travel expenses related to your education, you must complete Form 2106, Employee Business Expenses or Form 2106EZ, Unreimbursed Employee Business Expenses. All educational expenses are deducted on Schedule A, Form 1040, as miscellaneous itemized deductions subject to the 2% of adjusted gross income limit. For more information on the 2% limit, select Topic 508.

Self-employed individuals include educational expenses on Schedule C or C-EZ, Form 1040.

For more information on this topic, refer to Publication 508, Educational Expenses.

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