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Tax Trails - Are Your Work Related Educational Expenses Deductible?

Your unreimbursed educational expenses qualify.

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 is 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

Deducting as a business expense:

  • Self-employed persons - must use the appropriate form to report your business income and expenses (generally Schedule C (Form 1040) (.pdf), Profit or Loss From Business (Sole Proprietorship), Schedule C-EZ (Form 1040) (.pdf), Net Profit From Business (Sole Proprietorship), or Schedule F (Form 1040) (.pdf), Profit or Loss From Farming).
  • Employees - include this amount with your deduction for any other employee business expenses on Schedule A (Form 1040) (.pdf), Itemized Deductions, or Schedule A in Form 1040NR (.pdf), U.S. Nonresident Alien Income Tax Return. 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: 21-Oct-2015