You may be able to take a tax deduction for education expenses in one of two ways. Either way, the effect of the deduction may be limited or even zero, depending on your other tax situations.
You can use the Lifetime Learning credit if this is "higher education" and the school and program are accredited by the US Dept of Education to participate in Federal student aid programs and loans.
Or, you can deduct the cost as a work-related expense, but only if it is to improve or maintain your qualifications in your current job. If you are an independent contractor, you would deduct the expense on schedule C. If you are a W-2 employee, you would deduct the expense on form 2106, which is an itemized deduction subject to the 2% rule.
If you are taking the course to qualify for a new job or change careers, you can't deduct the cost as a work-related expense.
