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posted Jun 6, 2019 12:47:30 AM

Can you file apprentice training fee for a pipe fitter. My son is in his 2nd year apprenticeship. This is deducted from his paycheck

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Expert Alumni
Jun 6, 2019 12:47:31 AM

No, if this training is for him to meet the minimum requirements for a new trade or profession as a licensed pipe fitter, it doesn't qualify for a deduction. 

The IRS says, "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. However, even if the education meets either of these tests, the education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your trade or business.

https://www.irs.gov/taxtopics/tc513