Yes, these expenses could be deductible If his profession involves driving, such as being a delivery driver, a trucker, or a sales representative, the expenses incurred from driving lessons could potentially be tax deductible. These may be deductible on his return or your joint return.
If your husband is an employee, the IRS do not allow the deduction employee business expenses any longer. However, some states do allow the deduction of employee business expenses. These states include Alabama, Arkansas, California, Hawaii, Minnesota, New York and Pennsylvania.
To be deductible, his expenses must be for education that (1) maintains or improves skills needed in his present work or (2) a law requires to keep his present salary, status or job.
If he needed to attend traffic school in order to satisfy traffic court requirements, the expense is not deductible.
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