You can not claim a tuition credit or the Tuition and fees deduction on line 34 of form 1040 (line 19 of 1040A), because it is not an eligible institution.
However the expenses are deductible as a job expense. You are allowed to deduct your tuition and fees and other job expenses, subtracting what you were reimbursed (do
not subtract your reimbursement if it was included on your W-2 as taxable income).
TurboTax completes form 2106, which then carries to Misc itemized deductions on
Schedule A. The problem with this is that you only get to deduct that portion
of your misc deductions that exceed 2%
of your AGI. and then only if your total
itemized deductions exceed the standard deduction. (2% rule explained:
https://ttlc.intuit.com/questions/2902781-what-is-the-2-rule)
In TurboTax, enter at:
Federal Taxes Tab
Deductions & Credits
I'll choose what I
work on
-Scroll down to:
-Employment Expenses
-- Job related expenses
You can also deduct the
mileage if you go directly from your work site to the school. You cannot deduct
the mileage from school back to home, unless the schooling is considered
temporary (expected to last less than 1 year and actually does last less than 1
year).
