I know the amount I have spent for tuition/school supplies in 2016 and the amount my employer has reimbursed me. I can deduct the difference, correct? Also, my wife has paid for a class in 2016 that she will eventually get reimbursed for (we won't know th

[KrisD · Accepted solution]

Yes.

You can claim the Education Expenses you paid for that were over the amount your employer reimbursed you.

You can also claim the Education Expenses that your wife paid in 2016 on your 2016 tax year return, HOWEVER, if she gets a reimbursement after you file, you will need to recapture the credit on your 2017 tax year return.

To "recapture the credit" you will need to re-figure your 2016 credit and claim the amount of the reduction as a tax liability for 2017.

If you get the reimbursement before you file, you can claim the reimbursement when calculating the credit on your 2016 Federal Tax return.

Up to $5200 employer reimbursement is not taxable.