KrisD
Intuit Alumni

Education

No,

it cannot be used to apply for an education credit, but you can deduct it as a job expense.

"Qualifying Work-Related Education

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.

Use Figure 12-1 as a quick check to see if your education qualifies."

https://www.irs.gov/publications/p970/ch12.html