Do you meet this if it's not reimbursed by the company?
Work-Related Education
You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests. (1) It maintains or improves
skills required in your present work.
(2) It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer.
https://www.irs.gov/pub/irs-pdf/p529.pdf
Also see:
http://www.forbes.com/sites/mattsymonds/2014/04/11/the-mba-and-the-taxman-claim-or-not-claim/#7b854a...
Your employer should check with their accountant re their ability to deduct.
