tuition deduction

[tomintiffin]

My daughter is single mom living by herself (1 son). She has been a cosmetologist for 8 years but this year  took a certificate program in Phlebotomy. She paid for the course in full herself which was through a hospital roughly 50 miles away.  My question is, can she deduct any portion of the costs she incurred including mileage, tuition, etc. under say maybe the Lifelong Learning credit? "To ACQUIRE or improve job skills. Any thoughts???

[Hal_Al]

For the Lifetime Learning Credit (LLC), the course to acquire or improve job skills must be taken at an eligible institution.  It's unlikely " through a hospital" qualifies. The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.

Enter your school at the link below, to see if it's on the dept. of education list.

https://ope.ed.gov/dapip/#/home

If she meets that requirement,  she may claim the tuition cost, but not the mileage for the LLC.

If she is self employed or a contract employee (she gets a 1099 instead of a W-2), she can deduct the cost, including mileage as a business expense.  W-2 employees cannot deduct job expenses.