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Education & Work-Related Expenses

Question: My employer included my graduate school tuition reimbursements on my W-2 as wages. My graduate school program improves skills needed in my current field of employment but does not qualify me for a new trade or business. 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), Itemized Deductions.

  • You may also need to attach Form 2106, Employee Business Expenses.
  • This itemized deduction is subject to the 2% of adjusted-gross-income floor that applies to certain miscellaneous itemized deductions.

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
1111 Constitution Avenue NW
Washington, DC 20224