Are work related education expenses deductible?

To be deductible, the expenses must be required by your employer, by law or government regulation, or the course must maintain or improve skills needed for your current job.

Even if the required standards are met, you cannot deduct the cost of education to:

  1. Return to a job or trade,
  2. Meet the minimal requirements of a job, or
  3. Qualify for a new job or trade.

These expenses would be deductible on Schedule A, subject to 2% of your adjusted gross income if you were an employee. If you were self-employed, they would be deductible on Schedule C, E or F.