1. If the purpose is to acquire or improve skills then Trade schools can qualify as higher education if it is an Eligible Educational Institution - Internal Revenue Service. Expenses that are necessary like books are deductible. Pub 970 states:
Deductible Transportation Expenses
If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the roundtrip costs of transportation between your home and school. This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days.
2. The 1099-MISC is reporting his non-wage income, like a bonus for gong to school. It is not subject to self-employment tax.
Courses to acquire or improve job skills qualify for the Lifetime Learning Credit, but not AOTC.
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