This is an archival or historical document and may not reflect current law, policies or procedures.
You may be able to deduct work-related educational expenses as an itemized deduction on Form 1040, Schedule A. To be deductible, your expenses must be for education that:
Your expenses are not deductible if the education is
required to meet the minimum educational requirements of your job or is part
of a program that will lead to qualifying you in a new trade or business.