Yes, if you are one of the following:
- A self-employed individual
- An Armed Forces reservist
- A qualified performing artist
- A fee-based state or local government official
- A disabled individual with impairment-related education expenses
To be deductible, your expenses must be for education that (1) maintains or improves skills needed in your present work or (2) your employer or the law requires to keep your present 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 present trade or business.
For additional information see the following IRS Publication: Topic no. 513, Work-related education expenses
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