Education & Work-Related Expenses
Question: My employer included my graduate school tuition reimbursements on my W-2 as wages. Where do I claim these education expenses on my Form 1040?
When your employer includes your tuition reimbursement in your wages, you are treated as paying the tuition yourself “out-of-pocket.” In determining where to claim a tax benefit for this educational expense, you would want to review all of the education credits and deductions available for the tax year. Many taxpayers qualify to take the expense as a miscellaneous itemized deduction on Schedule A (Form 1040) (PDF), Itemized Deductions.
- You may also need to attach Form 2106 (PDF), Employee Business Expenses.
- This itemized deduction is subject to the 2% of adjusted-gross-income floor that applies to certain miscellaneous itemized deductions.
- Instructions for Form 2106 (PDF), Employee Business Expenses
- Tax Topic 513, Educational Expenses
- Publication 970, Tax Benefits for Education, Chapter 12
Category: Itemized Deductions, Standard Deductions
Subcategory: Education & Work Related Expenses