Former Teacher Taking Classes to Renew Teaching License In Preparation for Returning to Workforce Soon

[SKjames]

Someone is a former teacher who hasn't worked for a decade or so and their teaching license expired, so they took professional development courses--one through a local school district and one through a community college--in order to renew their teaching license in preparation for returning to the workforce in a few years. Two questions:

1) The course through the community college would seem to only be deductible as a Lifetime Learning Credit since the person is not currently working as a teacher.  Is that correct?

2) Is there a way they can deduct the cost they paid for the course through the local school district? (This was not done through a college but was an online course approved by the state's department of education as professional development course.)

[Bsch4477]

Lifetime Learning Credit for courses in college works. Courses through local district problematic and depends on whether it was at an eligible education institution. The institution can tell you that. 

[ErnieS0]

You can claim the Lifetime Learning Credit for any post-secondary classes you take; you don't have to be working towards a degree. Some limitations do exist though. 

The LLC is not a deduction, but a credit of up to 20% of the first $10,000 of eligible costs. A credit is better because it reduces your tax. A deduction lowers your income, meaning you don’t get a dollar-for-dollar reduction with a deduction.

See What Is the Lifetime Learning Tax Credit?

It’s unlikely professional development classes taken through the school district are deductible because the district would not be an eligible educational education for the tax credit.

You can use the IRS interactive app, Am I Eligible to Claim an Education Credit?, to find out if you can claim an education credit.