If you performed work as an employee, you would report job expenses, including education on Schedule A, Itemized Deductions. (Pre TCJA rules). If you are self-employed, meaning you earned income not reported on a Form W-2. You would report income and expenses on Schedule C, Profit or Loss from Business.See information from the IRS below as to what you may claim as an employee.
- Topic 513 - Work-Related Education Expenses
To be deductible, your expenses must be for education that (1) maintains or improves your job skills or (2) that your employer or a law requires to keep your 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 trade or business.
Although the education must relate to your present work, education expenses incurred during temporary absence from your job may also be deductible. 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.
Expenses that you can deduct include:
- Tuition, books, supplies, lab fees, and similar items
- Certain transportation and travel costs, and
- Other educational expenses, such as the cost of research and typing
