My wife is doing a coding bootcamp course and I paid 8500 USD as a tuition fee. So can that be tax deductible? Employer recommended this course to add-on her skills.

[hisaumil]

My wife is doing a coding bootcamp course and I paid 8500 USD as a tuition fee. So can that be tax deductible? She is a software engineer by profession and she just got her H1B approved and is looking for a job and her employer recommended this course to add-on her skills.

[JohnW15]

If this training maintains or improves your wife's job skills, then they would be tax deductible.  

To be deductible, her expenses must be for education that either maintains or improves your job skills, or is required by your employer or by law to keep your salary, status or job.  Expenses to learn a new trade or job aren't deductible.

Education expenses you pay related to your present work as an employee may be deductible as a miscellaneous itemized deduction subject to the 2% rule.

Since the rules that apply to claiming work-related education are very strict, I'd suggest that you see “Business Deduction for Work-Related Education” in IRS Publication 970, Tax Benefits for Education to see if the deduction is allowable in your particular situation.