MinhT1
Employee Tax Expert

Deductions & credits

In general, a training course to maintain or improve your skills is deductible as a business expense.

 

However, if you are an employee, this is a job-related expense and is not deductible as under the Tax Cuts and Jobs Act, the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

 

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