Deductible education expenses are:
- Required by your employer or the law to keep your salary, status, or job, or
- Maintain or improve skills required in your work
Examples include:
- Tuition
- Books
- Supplies
- Certain transportation costs
You cannot deduct education expenses:
- If the education is needed to meet the minimum educational requirements for your work; or
- Leads to qualification for a new line of work
For more information, please see this IRS link: https://www.irs.gov/pub/irs-pdf/p970.pdf
