Someone is a former teacher who hasn't worked for a decade or so and their teaching license expired, so they took professional development courses--one through a local school district and one through a community college--in order to renew their teaching license in preparation for returning to the workforce in a few years. Two questions:
1) The course through the community college would seem to only be deductible as a Lifetime Learning Credit since the person is not currently working as a teacher. Is that correct?
2) Is there a way they can deduct the cost they paid for the course through the local school district? (This was not done through a college but was an online course approved by the state's department of education as professional development course.)
