Are you asking because you want to claim an Education Credit? The school must be an eligible institution.
In order to qualify for the Lifetime Learning credit, you must have made tuition and fee payments to a post-secondary school (after high school) during the year.
At the end of the year, your educational institution should send you a Form 1098-T that reports your eligible costs. To claim the credit, enter those figures on Form 8863.
Employee Business Expense
Are you asking about deducting an employee expense? These were eliminted in 2018 by TCJA.