Deduct graduate degree tuition expenses in NY State?

[Anonymous]

I have Form 1098-T which shows my graduate degree tuition but on a federal level I can't use it for an education tax break because my income exceeds the limit.

However, in my NY STATE return itemized deductions (Form IT-196) I see line 22 "job related education expenses" which includes tuition according to the instructions. Given I am itemizing either way can I claim this?

Thanks!

[Bsch4477]

No. You would have to already be in a job and the education would be to improve your present job skills. 

[Anonymous]

Thanks! It's an executive degree so I meet both these criteria. I already am in a job and the education (arguably?) improves my job skills. 

[Bsch4477]

If you are a W-2 employee you cannot take the deduction at least on federal. If you are self employed you would take the expense on your Sch C unless the education qualifies you for a different job in which case you can’t deduct it there either. 

[Anonymous]

Thanks I know that I can't take it on my federal that's why my question was specifically about NY State.

[MayaD]

Tuition paid to take a graduate-level course, or tuition payments required for enrollment or attendance in a course of study leading to the granting of a post-baccalaureate or other graduate degree, do not qualify for the New York State college tuition credit or itemized deduction.

tax.ny.gov