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Deducting Work-Related Educational Expenses at a Glance


Your work-related educational expenses must be for education that:

  • maintains or improves your job skills; OR
  • is required by your employer or by law to keep your salary, status or job.

The education cannot

  •  be part of a program that will qualify you for a new trade or business; or 
  •  be needed to meet the minimal educational requirements of your trade or business.

More Information

Topic 513 - Educational Expenses

Related Forms

Form 2106, Employee Business Expenses (PDF)

Form 1040, Schedule A, Itemized Deductions (PDF)

Related Publications

Publication 17, Your Federal Income Tax - Chapter 27, Tax Benefits for Work-Related Education - Essential guidance

Publication 970, Tax Benefits for Education - Chapter 12, Business Deduction for Work-Related Education - Detailed guidance

Page Last Reviewed or Updated: 23-Nov-2016