Is my Wife's Pilates Instructor training (to become a teacher) tax deductible?

[NicoleU · Accepted solution]

In order for your wife's training to be deductible, it must be for education that maintains or improves your skills or that meets legal or employer requirements and to maintain your current employment, status or pay level.

Education necessary to meet an employer’s minimum requirements for a new position or to qualify for a new trade or business is not deductible.