If you qualify, you can include is as other expenses with an explanation.
Qualifying
Work-Related Education
You
can deduct the costs of qualifying work-related education as business expenses.
This is education that meets at least one of the following two tests.
- The
education is required by your employer or the law to
keep your present salary, status, or job. The required
education must serve a bona fide business purpose of your employer.
- The
education maintains or improves skills needed in your present work.
However,
even if the education meets one or both of the above tests, it isn't qualifying
work-related education if it:
- Is
needed to meet the minimum educational requirements of your present trade
or business, or
- Is
part of a program of study that will qualify you for a new trade or
business.
You
can deduct the costs of qualifying work-related education as a business expense
even if the education could lead to a degree.