To be deductible, your expenses must be for education that (1) maintains or improves your job skills or (2) that your employer or a law requires to keep your salary, status, or job.
https://www.irs.gov/taxtopics/tc500/tc513
If you are an employee, enter the education expenses in:
- Federal Taxes
- Deductions & Credits
- Employment Expenses
- Job-Related Expenses
*This deduction is subject to the 2% rule on Schedule A.
If you are self-employed, enter the education expenses
- Business tab
- Profit or Loss from Business
- Business Expenses
- Other Common Business Expenses
- Other Miscellaneous Expenses
