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Tax Trails - Are Your Work Related Educational Expenses Deductible?

Your educational expenses qualify (but must be reduced by the amount of the reimbursement).

Deductible expenses include:

  • Tuition, books, supplies, lab fees, and similar items
  • Certain transportation and travel costs
  • Other education expenses, such as the cost of research and typing when writing a paper

No double benefit allowed.

  • You cannot deduct either of the following:
    • Expenses you benefit from under any other provision of the law
    • Expenses paid with tax-free scholarship, grant, or employer-provided educational assistance

Include this amount with your deduction for any other employee business expenses on Schedule A (Form 1040) (.pdf), or Schedule A  in Form 1040NR (.pdf). This deduction is subject to a 2% limit of your adjusted gross income.

For more information, see Chapter 12, Business Deduction for Work-Related Education Expenses, in Publication 970, Tax Benefits for Education.

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Page Last Reviewed or Updated: 01-Jan-2014