These expenses are also Telephone Number List subject to the 2% of AGI limitation (see below). To be deductible, your expenses must be job-related, and must be for education that is: Required by your employer or by law, to keep your present Telephone Number List salary, status, or job. Required to maintain or improve the skills Telephone Number List needed in your present work. Although the above requirements may be met, no deduction will be allowed on Schedule A, if the education is: Needed to meet the minimum education requirements for your current job or trade.
Part of a program of study that can Telephone Number List qualify you for a new job or trade, even if you have no plans to enter that job or trade. If you are not allowed Telephone Number List to deduct your job-related education expenses on Schedule A, you may however, be able to deduct them of Form 1040, as a tuition and fees Telephone Number List adjustment, or as a lifetime learning credit.
Deductible job-related education Telephone Number List expenses include the following costs: Tuition, books, lab fees, supplies and similar items. Certain transportation and travel costs, including driving from work to school. Transportation Telephone Number List from home to school if you are regularly employed and go to school on a temporary basis. Other educational Telephone Number List expenses, such as costs of research and typing a paper.