You cannot claim the same education expenses both as qualified education expenses and job-related expenses.
However, there are tests and conditions for education expenses to be claimed as job-related expenses.
This is an extract of an IRS document which can be read in its entirety at the following limk:
https://www.irs.gov/publications/p970/ch12.html
You can deduct the costs of qualifying work-related education as business expenses. This is education that meets at least
one of the following two tests.
-
The education is required by your employer or the law to keep your present salary, status, or job. The required education
must serve a bona fide business purpose of your employer.
-
The education maintains or improves skills needed in your present work.
However, even if the education meets one or both of the above tests, it isn't qualifying work-related education if it:
-
Is needed to meet the minimum educational requirements of your present trade or business, or
-
Is part of a program of study that will qualify you for a new trade or business.
You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a
degree.
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