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Yes, that is true. Unless your husband was already a professional truck driver, truck driving school is not deductible. According to IRS Topic No. 513:
To be deductible, your expenses must be for education that (1) maintains or improves skills needed in your present work or (2) a law requires to keep your present salary, status or job. However, even if the education meets either of these tests, the education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your present trade or business.
No. Regular W-2 employees can no longer (since 2018) deduct job expenses*. The self employed can, as long as it does not qualify you for a new trade.
But, it may be eligible for a tuition credit or deduction (not a job expense deduction).
To be eligible for the tuition credits or tuition & fees deduction, the course must be taken at "an eligible institution". The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.
Enter your school at the link below, to see if it's on the dept. of education list.
https://fafsa.ed.gov/FAFSA/app/schoolSearch?locale=en_EN
*Even in the "old days" , job expenses were only a misc. itemized deduction. You only got to deduct that portion of your misc. itemized deductions that exceeded 2% of your AGI, and then only if your total itemized deductions exceeded the standard deduction (which was doubled under the 2018 tax law. . (2% rule explained: https://ttlc.intuit.com/questions/2902781-what-is-the-2-rule ).
It's not eligible as an employment expense if it was to qualify for a new career.
It might be eligible for the Lifetime Learning Credit, if the school was accredited to participate in the federal student aid programs and issued your spouse a 1098-T. If no 1098-T, the training is not eligible for a deduction or credit.
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