My son is an electrician apprentice who works on the job site every day except 1 day every other week when he attends classes at the electrical trade center. He receives reduced wages for that school day, but gets a stipend to basically make up the difference (provided he shows up to school and passes his exams). Does attending the trade center qualify as "higher education", thus allowing him to deduct his school books as expenses? Also, this stipend reported on 1099-MISC should NOT be considered self-employment income subject to self-employment taxes, right?
