If you are self-employed, you can deduct education and training expenses needed to maintain or improve your qualifications for your current job. You can't deduct education and training needed to meet the minimum qualifications for a new job.
If you are a W-2 employee, you can't deduct work-related educational expenses.
If you are a college student and you are claiming the American Opportunity Credit, you can include in your claim, tuition paid to the school, and also fees paid to third parties, if they are required for the degree program you are enrolled in.
If you are a college student and you are claiming the Lifetime Learning credit, you can only claim tuition and fees paid to the college where you are enrolled, and not fees paid to others, even if it was required for the course.
