Can I take a deduction for the cost of a course required for work?

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:

  • Maintains or improves skills required in your present job, or
  • Serves a business purpose and is required by your employer, or by law or regulations, to keep your salary, status, or job.

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.