Continuing Education Expenses

[Rgerts10]

I currently have a $3000 Continuing Education benefit plan where I pay for the courses and I am reimbursed by my employer up to that amount. I will spend approximately ~$7-8k on education before the end of the year. This would bring me above the both my $3000 benefit and the $5250 allowable tax-free benefit. Even though I will only be reimbursed $3000 by my employer, is there a way to lower my tax burden with the  $2250 difference between $5250 allowance and the $3000 benefit from my employer?

Also, since  the education maintains or improves skills needed in the job would it qualify as a Working Condition Benefit and all amounts over $5250 be tax deductable ?

Thank you!

[Hal_Al]

No. Employers are allowed to give their employees up to $5250 tax free.  You are not allowed to claim the difference, as a personal benefit, just because you employer has a lower limit. 

 In the past, the amounts amounts over $5250 (only $3000 in your case) would have been tax deductible. But, starting in 2018, the job expenses (including education) deduction is no longer allowed. Even in the past, it was only an itemized deduction subject to the 2% of AGI threshold.

If the courses are taken for college credit, at an "eligible institution", the expenses, over $3000, will qualify for a tuition credit (typically 20% of what you pay over the $3K tax free part).