Job Related Education Expenses

New trade or business

You cannot deduct, on Schedule A, the costs of education that qualifies you for a new trade or business even if you do not plan to enter that trade or business. If you are an employee, a change of duties that involves you in the same general kind of work is not a new trade or business. All teaching and related duties are considered the same general kind of work. For example, a change from a classroom teacher to an administrator is not considered a change to a new kind of business and the expenses for any courses taken to prepare for the change are tax deductible as job related expenses on Schedule A.

Publication 970, Tax Benefits for Education

Below is a chart showing if your education qualifies for the Schedule A tax deduction. This chart is found in the IRS publication 970, page 60, Tax Benefits for Education.