Written by Marc R Barnes EA
September 25, 2009
You can deduct the costs of qualifying work-related education as business expenses.

This is education that meets at least one of the following two tests.
  • The education is required by law to keep your present salary, status or job. The required education must serve a bona fide business purpose.
  • The education maintains or improves skills needed in your present work.
However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it:
  • Is needed to meet the minimum educational requirements of your present trade or business, or
  • Is part of a program of study that will qualify you for a new trade or business.
You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree.