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.
If your expenses meet these tests, you'll enter them under Federal Taxes>Wages & Income>Employment Expenses.