topic education in Deductions & credits

education

spytfyr44 — Tue, 30 Mar 2021 23:21:44 GMT

My daughter is currently a cosmetologist and took continuing classes on highlighting/ Balayag to add to her skillset. The classes were conducted on-line and the school did not send any forms. Can these expenses be deducted?

Re: education

MaryK4 — Tue, 30 Mar 2021 23:43:29 GMT

If she is self-employed, she can deduct on her Schedule C. For the Lifelong Learning Credit or tuition deduction, it would have to be an eligible educational institution. The educational institution should be able to tell you if it is an eligible educational institution..

An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions.

Re: education

spytfyr44 — Wed, 31 Mar 2021 01:15:52 GMT

She is not self employed, she works for a salon owned by her friend and received a W-2 from her employer. Does that make a difference?

Thanks again

Re: education

MaryK4 — Wed, 31 Mar 2021 01:24:51 GMT

Yes, unfortunately, she cannot deduct as an unreimbursed employee expense. One of the results of the Tax Cuts and Jobs Act in 2017 was removing the deduction for unreimbursed employee business expenses until 2026 tax returns.

@spytfyr44