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.
- You can claim the credit for any post-secondary classes you take; you don't have to be working towards a degree. Some limitations do exist though.
- If you earn too much income during the year, you may not be eligible to claim the credit. However, this also depends on your filing status.
Claiming the credit
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.
- When you prepare the form, you only need to complete parts 3 and 6 to calculate the credit amount you are eligible for.
- Transfer the credit amount to your income tax return.
- Be sure to attach Form 8863 to your tax return before sending to the IRS.
Employee Business Expense
Are you asking about deducting an employee expense? These were eliminted in 2018 by TCJA.
