Educational Tax Deductions

If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. This could include refresher courses, courses on current developments, and academic or vocational courses.

Example:
You repair televisions,radios, and stereo systems for XYZ Store. To keep up with the latest changes, you take special courses in radio and stereo service. Those courses maintain and improve skills required in your work.

The following are examples of educational expenses that were deductible because the courses maintained or improved skills:

*A tax attorney attended an out-of-town tax forum. The course was valuable for her in maintaining current knowledge of the tax laws.
*An engineering aide took night courses that improved his skills but were not required by his employer.
*A concert harpist took music lessons. The costs were deductible as she was maintaining or improving her skills.