Work-Related Education (Personal itemized deductions on Schedule A)
You can deduct expenses you have for education if the education meets at least one of the following two tests.
- It maintains or improves skills required in your present work.
- It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer.
You can't deduct expenses you have for education, even though one or both of the preceding tests are met if the education:
- Is needed to meet the minimum educational requirements to qualify you in your trade or business, or
- Is part of a program of study that will lead to qualifying you in a new trade or business.
IRS Pub. 529 Miscellaneous Deductions
Self-Employed Business-Related Education (Business deductions on Schedule C)
If it's directly related to the work you do, you can deduct it as a business expense. These expenses include:
- Any licenses or permits that are required for your profession
- Fees and membership dues you paid to professional associations or unions
- Continuing education or certification related to your work
See the links below for more information on business deductions.
