If I do not qualify any education credits, can I put it in the education expense under Job-expense as the courses are taken to improve the job skills then?

I put in my i1098T form and it said I am not eligible and put in 0 in the deductible column... Can I put the amount on i1098T form in the Job-expenses then as the courses taken are to improve my current job skills? Should I remove the i1098T form if I want to put the amount under job-expenses?

689

Expert Alumni

Jun 4, 2019 3:57:18 PM

You cannot claim the same education expenses both as qualified education expenses and job-related expenses.

However, there are tests and conditions for education expenses to be claimed as job-related expenses.

This is an extract of an IRS document which can be read in its entirety at the following limk:

https://www.irs.gov/publications/p970/ch12.html

You can deduct the costs of qualifying work-related education as business expenses. This is education that meets at least one of the following two tests.

The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.
The education maintains or improves skills needed in your present work.

However, even if the education meets one or both of the above tests, it isn't qualifying work-related education if it:

Is needed to meet the minimum educational requirements of your present trade or business, or
Is part of a program of study that will qualify you for a new trade or business.

You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree.

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If I do not qualify any education credits, can I put it in the education expense under Job-expense as the courses are taken to improve the job skills then?