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Education & Work-Related Expenses

Question: My employer reimbursed me for my graduate school tuition and included it on my W-2 as wages. The program improves skills needed in my current field of employment but doesn't qualify me for a new trade or business. Where can I claim this educational expense on my Form 1040?

Answer:

Because your employer included your tuition reimbursement in your wages, you're treated as paying the tuition yourself out-of-pocket. To determine where to claim the educational expense, review all of the education credits and deductions available for the tax year. 

Also review your eligibility for taking the expense as a miscellaneous itemized deduction on Schedule A (Form 1040), Itemized Deductions. When claiming the itemized deduction:

  • You may need to attach Form 2106, Employee Business Expenses.
  • Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses is greater than 2% of your adjusted gross income (AGI).

Additional Information:


Category: Itemized Deductions, Standard Deduction
Subcategory: Education & Work-Related Expenses

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224