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Education
You probably cannot claim a deduction or credit for your TEFL course.
To be deductible as a Miscellaneous Itemized Deduction, the education must enhance or maintain your skills in your present occupation and cannot qualify you for a new trade or business. As I understand it, the TEFL credential is a qualification for the specialized occupation of a teacher of English as a foreign language. Unless you are already an English teacher, this would appear to be a new trade or business.
In order for expenses to qualify for the American Opportunity Tax Credit or the Lifetime Learning Credit, your educational expenses must have been paid to an eligible educational institution.
"An eligible educational institution is a school offering higher education beyond high school. It is any college, university, vocational school, or other post secondary educational institution eligible to participate in a student aid program run by the U.S. Department of Education.
This includes most accredited public, nonprofit and privately-owned–for-profit postsecondary institutions.
If you aren’t sure if your school is an eligible educational institution:
- Ask your school if it is an eligible educational institution, or
- See if your school is on the U.S. Federal Student Aid Code List."