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.
If you're pursuing a degree that maintains or improves skills needed in your present work, you may be eligible to deduct the following expenses:
Tuition, books, supplies, lab fees, and similar items.
Certain transportation and travel costs.
Other education expenses, such as costs of research and typing when writing a paper as part of an educational program.
