Can I claim continuing education courses as a deduction?

[jtkitz]

I did not work as a Physical Therapist in 2014.  However, I took continuing education courses in 2014 to maintain my certification.  Can the cost of the continuing education courses be deducted on my taxes?

[JimR1 · Accepted solution]

No. You cannot claim these expenses as "job related" as you state that you were not engaged in this profession. IRS states the following qualifications  in the webpage at the link below:

• 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 is not 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.

http://www.irs.gov/publications/p970/ch12.html#en_US_2014_publink1000178645

However , you may be able to claim these as an Education Deduction if you itemize your deductions, even if you did not receive a Form 1098-T, Tuition Statement from your school. To enter for this deduction use the following steps:

1. Select Federal Taxes
2. Select Deductions & Credits
3. Select I'll choose what I work on
4. Select Visit All beside Education

Answer the questions and enter your figures. Be sure to click through until the Education Deductions are maximized by TurboTax.

Hope this helps.

[brittanyfmurray]

Is this still relevant?

[amandarees]

Here's the updated link to the IRS's guidance on this topic: <a rel="nofollow" target="_blank" href="https://www.irs.gov/taxtopics/tc513.html">https://www.irs.gov/taxtopics/tc513.html</a>

[glennbob]

The link is not valid anymore clicking on it takes you to the IRS site but you will get the message page not found.