Hal_Al
Level 15

Education

Poster's original question was: "Can I deduct a laptop for an online program?"

 

The word "deduct" can be taken to mean 2 different things, in taxes: 1. can I literally get a deduction and/or 2.  Is it eligible for an education tax break (tuition credits or TFD*). 

 

Before 2018, educational courses related to your job were deductible as job expenses.  The job expenses deduction is no longer allowed, except for self employed individuals.  Then,  the purpose must be to maintain or improve your skills for your current line of work, not learn a new job. 

 

*An alternative to the Tuition credits (American Opportunity Credit [AOC] and Lifetime Learning Credit [LLC]) is the Tuition and Fees Deduction (TFD). To qualify for the tuition credits (or TFD), it is not necessary for the course work to be related to you current job.   The TFD is technically an "adjustment to income" and not to be confused with the job related deduction.  The TFD is less generous than the AOC and LLC,  so, it is usually not a consideration.