My wife is required to return to graduate school by her employer to keep her current position. Is this expense tax deductible?

[landmlevinson]

Her employer is only paying a small portion of her tuition expenses. Our income prevents us from claiming most education related tax benefits. She would not be attending graduate school if it was not a requirement of her employer. 

[Vanessa · Accepted solution]

You may be eligible to take the Lifetime Learning Credit if she was a student in 2018.  Education expenses for work are no longer Tax Deductible under the new tax laws.

To be eligible for LLC, the student must:

• Be enrolled or taking courses at an eligible educational institution
• Be taking higher education course or courses to get a degree or other recognized education credential or to get or improve job skills
• Be enrolled for at least one academic period* beginning in the tax year https://www.irs.gov/credits-deductions/individuals/llc

You also need to have an income of less than $67,000 unless you're married filing a joint return than it needs to be less than $134,000