You may be able to deduct work-related educational expenses as an itemized deduction on Schedule A of Form 1040, line 20. To be deductible, your expenses must be for education that:

Certain restrictions also apply. For more information, refer to Publication 508, Tax Benefits for Work-Related Education; and Tax Topic 513, Educational Expenses.

References:

• Publication 508, Tax Benefits for Work-Related Education
• Tax Topic 513, Educational expenses

Deductible educational expenses include amounts spent for tuition, books, supplies, laboratory fees, and similar items. They also include the cost of correspondence courses, as well as formal training and research you do as part of an educational program. Transportation and travel expenses to attend qualified educational activities may also be deductible. For more information, refer to Publication 508, Tax Benefits for Work-Related Education; and Tax Topic 513, Educational Expenses.

References:

• Tax Topic 513, Educational Expenses

In some cases, you may be able to deduct the cost of classes you need for work. This deduction, however, would be subject to the 2 percent of AGI floor, along with most other miscellaneous deductions you list on Form 1040, Schedule A (PDF), Itemized Deductions.

To be deductible, your expenses must be for education that:

(1) Maintains or improves skills required in your present job, or

(2) Serves a business purpose and is required by your employer, or by law, to keep your present salary, status, or job.

However, these same expenses are not deductible if:

(1) The education is required to meet the minimum educational requirements of your job, or

(2) The education is part of a program that will lead to qualifying you in a new trade or business.

Educational expenses, related to your present work, that are incurred during periods of temporary absence from your job may also be deductible provided you return to the same job or same type of work. Generally, absence from work for one year or less is considered temporary.

For more information, refer to Publication 508, Tax Benefits for Work-Related Education; and Tax Topic 513, Educational Expenses.

Reference:

Publication 508, Tax Benefits for Work-Related Education

Tax Topic 513, Educational Expenses

If you are eligible to deduct educational expenses and are also eligible for the lifetime learning credit, then it is possible to claim both, as long as you do NOT use the SAME educational expenses to claim both benefits. Your expenses must be divided between the two. This is sometimes desirable because a qualifying expense for one benefit may not be a qualifying expense for the other tax benefit. For more information, refer to Publication 508, Tax Benefits for Work-Related Education; Form 8863 (PDF), Education Credit (Hope and Lifetime Learning Credit); and Tax Topic 513, Educational Expenses.

References:

• Publication 970, Tax Benefits for Higher Education
• Publication 508, Tax Benefits for Work-Related Education
• Tax Topic 513, Educational Expenses
• Form 8863 (PDF), Education Credit (Hope and Lifetime Learning Credits)

You may be able to claim this deduction as long as the position of Advanced Practitioner of Nursing does not constitute a change of trade or business. If the education merely maintains or improves the skills required in your employment and you merely have a change of duties, your expenses would likely be deductible as job education expenses, subject to certain limitations. However, you should consider the relative merits of taking a tax deduction versus taking a tax credit (the Hope and Lifetime Learning Credits) for the same expense. For more information on the Education Credits, including the Hope and Lifetime Learning Credits, refer to Publication 970 , Tax Benefits for Higher Education . For more information on deducting education expenses, refer to Publication 508, Tax Benefits for Work-Related Higher Education; Tax Topic 513, Educational Expenses ; and Instructions for Form 2106, Employee Business Expenses

References:

• Publication 970, Tax Benefits for Higher Education
• Publication 508, Tax Benefits for Work-Related Education
• Tax Topic 513, Educational Expenses
• Form 8863 (PDF), Education Credit (Hope and Lifetime Learning Credits)
• Form 2106 (PDF), Employee Business Expenses

If you itemize deductions you may be able to deduct work-related educational expenses as job expenses which, when combined with your other miscellaneous deductions, are subject to the 2% of adjusted gross income limitation on Form 1040, Schedule A (PDF), Itemized Deductions. To be deductible, your expenses must be for education that:

Your expenses are not deductible if the education is required to meet the minimum educational requirements of your job or is part of a program that will lead to qualifying you in a new trade or business. For more information on deductible educational expenses, refer to Tax Topic 513, Educational Expenses; or Publication 508, Educational Expenses; Tax Benefits for Work-related Education;, and Instructions for Form 2106, Employee Business Expenses.

References:

• Publication 508, Tax Benefits For Work-Related Education
• Form 1040, Schedule A (PDF), Itemized Deductions
• Tax Topic 513, Education Expenses
• Form 2106 (PDF), Employee Business Expense

If your graduate school tuition is deductible and the reimbursements are included in your income as wages, you may take the expense as a miscellaneous itemized deduction on Form 1040, Schedule A (PDF), Itemized Deductions, line 20. You may also need to attach Form 2106 (PDF), Employee Business Expenses. For more information, refer to Publication 508, Tax Benefits for Work-Related Education; Tax Topic 513, Educational Expenses; and Form 2106 (PDF), Employee Business Expense.

References:

• Publication 508, Tax Benefits for Work-Related Education
• Tax Topic 513, Educational Expenses

Yes. For courses beginning before 2002 it applied only to benefits you receive for undergraduate courses. Beginning with the year 2002, employer-provided educational assistance includes graduate level courses. For more information, refer to Publication 508, Educational Expenses.

References:

• Publication 508, Educational Expenses
• Publication 970, Tax Benefits for Higher Education

Employees, generally, must complete Form 2106 (PDF), Employee Business Expense or Form 2106-EZ (PDF), Unreimbursed Employee Business Expense, when job-related educational expenses are involved. Educational expenses are deducted as miscellaneous deductions, on line 20, Form 1040, Schedule A (PDF), Itemized Deductions. Alternatives to educational expense deductions should also be considered, such as the Lifetime Learning and Hope Credits, as discussed in Publication 970, Tax Benefits for Higher Education.

Self-employed individuals include educational expenses as deductions on Form 1040 Schedule C (PDF), Profit or Loss From Business; Form 1040, Schedule C-EZ (PDF) , Net Profit from Business; or Form 1040, Schedule F (PDF), Profit or Loss from Farming. For more information, refer to the forms, instructions, and publications listed above plus Tax Topic 513, Educational Expenses, and Tax Topic 605, Education Credits.

References:

• Tax Topic 513, Educational Expenses
• Publication 508, Tax Benefits for Work-Related Education
• Publication 970, Tax Benefits for Higher Education
• Tax Topic 605, Education Credit
• Form 1040, Schedule A (PDF), Itemized Deduction
• Form 1040, Schedule C (PDF), Profit or Loss From a Business
• Form 1040, Schedule C-EZ (PDF), Net Profit From a Business
• Form 1040, Schedule F (PDF), Profit or Loss From Farming

For more information on educational expenses, refer to Publication 508, Tax Benefits for Work-Related Education; Publication 970, Tax Benefits for Higher Education ; Tax Topic 513, Educational Expenses; and Tax Topic 605, Education Credits.

References:

• Publication 508, Tax Benefits for Work-Related Education
• Tax Topic 513, Educational Expenses
• Publication 970, Tax Benefits for Higher Education
• Tax Topic 605, Education Credits

Other than a medical deduction for tuition in the case of a special school for physical or mental disability, tuition for primary or secondary education is neither deductible as an educational expense nor as a charitable contribution, and there are no tax credits for the tuition. You cannot take a charitable deduction for tuition, or for amounts you pay instead of tuition, even if you pay them for children to attend parochial schools or qualifying nonprofit day-care centers. You also cannot deduct any fixed amount you may be required to pay in addition to the tuition fee to enroll in a private school, even if it is designated as a "donation." For more information, refer to Publication 526 , Charitable Contributions.

Starting in 2002, you can use distribution from a Coverdell Education Savings Account (formerly, Education IRA) for primary school tuition if other requirements are met. For more information, refer to Publication 970, Tax Benefits for Higher Education; and Tax Topic 310 Coverdell Education Savings Accounts.

References:

• Tax Topic 513, Educational expenses
• Publication 526, Charitable Contributions
• Publication 508, Tax Benefits for Work-Related Education
• Publication 970, Tax Benefits for Higher Education

There is no deduction for your child's homeschooling expenses. These are nondeductible personal, living, or family expenses. For more information, refer to Publication 529, Miscellaneous Deductions.

References:

• Publication 529, Miscellaneous Deduction

The expense would not be deductible as an education or a child care expense. The facts and circumstances will determine if the cost of the private school qualifies as a medical expense.

Under limited circumstances, you may be able to treat as medical expenses all or part of the tuition or fees you pay to a special school for a child who has severe learning disabilities caused by mental or physical impairments, including nervous system disorders. Refer to Publication 502, Medical and Dental Expenses. Your doctor must recommend that the child attend the school, and the main reason for using the school must be its resources for relieving the disability.

References:

• Publication 502, Medical and Dental Expenses
• Tax Topic 502, Medical and Dental Expenses

The costs of a child's music or swimming lessons are not deductible. These are nondeductible personal, living, or family expenses. For more information, refer to Publication 529, Miscellaneous Deductions.

References:

• Publication 529, Miscellaneous Deductions

No, you cannot claim the student loan interest deduction on Form 1040EZ (PDF). To claim a student loan interest deduction, U.S. citizens and resident aliens must file either Form 1040 (PDF) or Form 1040A (PDF). For more information on which form to file, refer to Publication 17, Your Federal Income Tax for Individuals.

References:

• Publication 970, Tax Benefits for Higher Education
• Tax Topic 505, Interest Expenses
• Tax Topic 513, Educational Expenses
• Publication 17, Your Federal Income Tax for Individuals

Starting in 1998, taxpayers who have taken out qualified loans to pay certain costs of attending an eligible educational institution for themselves, their spouse, or their dependent are allowed to take a deduction from gross income for the interest they paid on these student loans. Prior to 2002, deduction of student loan interest was limited to the first 60 months of required interest payments, and, was subject to income limitations. Beginning in 2002, interest paid over any period of time on a qualified education loan is deductible. There are also income limits. For more information, refer to Publication 970, Tax Benefits for Higher Education; and Tax Topic 456, Student Loan Interest Deduction.

References:

• Publication 970, Tax Benefits for Higher Education
• Tax Topic 456, Student Loan Interest Deduction

The maximum deductible interest on a qualified student loan is $2,500 per return. If you are a taxpayer whose return status is married filing jointly, you are allowed to deduct the full $2,500 only when your Modified Adjusted Gross Income (MAGI) is $100,000 or less. If your MAGI is between $100,000 and $130,000, the amount of your student loan interest deduction is gradually reduced. The instructions for Form 1040 (PDF) show you how to compute the deduction. If your MAGI is $130,000 or more, you are not able to take any deduction.

For those whose filing status is single, head of household, or qualifying widow(er), the full $2,500 deduction is allowed for MAGI levels equal to or below $50,000. For MAGI between $50,000 and $65,000, the deduction amount is phased out, and computation instructions are provided in the Instructions for Form 1040. If your MAGI amount is, $65,000 or more, there is no deduction.

There is no deduction if you file as married filing separately, if you are claimed as a dependent, or if the loan is from a related party or a qualified employer plan. For more information, refer to Publication 970, Tax Benefits for Higher Education ; Tax Topic 505, Interest Expense ; and Tax Topic 513, Educational Expenses .

References:

• Publication 970, Tax Benefits for Higher Education
• Tax Topic 505, Interest Expense
• Tax Topic 513, Educational Expenses

The deduction is limited to $2,500 per return for tax year 2001 and beyond. If you file as "married filing separately," there is no deduction. For more information, refer to Publication 970, Tax Benefits for Higher Education; and Tax Topic 505, Interest Expense.

References:

• Publication 970, Tax Benefits for Higher Education
• Tax Topic 505, Interest Expense
• Tax Topic 513, Educational Expenses

No, you cannot claim the deduction in any tax year in which your filing status is "married filing a separate return." For more information, refer to Publication 970, Tax Benefits for Higher Education, Tax Topic 505, Interest Expense; and Tax Topic 513, Educational Expenses.

References:

• Publication 970, Tax Benefits for Higher Education
• Tax Topic 505, Interest Expense
• Tax Topic 513, Educational Expenses

If your daughter was your dependent when you received the loan, the interest you paid on the loan is deductible, provided all other requirements are met. For more information, refer to Publication 970, Tax Benefits for Higher Education; Tax Topic 505, Interest Expense; and Tax Topic 513, Educational Expense.

References:

• Publication 970, Tax Benefits for Higher Education
• Tax Topic 505, Interest Expense
• Tax Topic 513, Educational Expenses

You will not be able to take a deduction for the student loan interest that you pay because you are not the one obligated to pay on the loan. However, your mother may take the deduction, provided all other requirements for the deduction are met. The payment made by you is treated as a gift to her, and then a payment by her. For more information, refer to Publication 970, Tax Benefits for Higher Education; Tax Topic 505, Interest Expense; and Tax Topic 513, Educational Expenses.

References:

• Publication 970, Tax Benefits for Higher Education
• Tax Topic 505, Interest Expenses
• Tax Topic 513, Educational Expenses

In order for a taxpayer to claim a deduction for student loan interest, the loan must be incurred for the taxpayer, the taxpayer' spouse, or a person who was the taxpayer's dependent when the taxpayer took out the loan. Since you were not your parents' dependent when they took out the student loan, the interest they paid on the loan does not qualify for deduction. However, the student loan interest payments you made on the student loan you took out on your behalf are eligible for deduction, provided all the other requirements are met. For more information, refer to Publication 970, Tax Benefits for Higher Education; Tax Topic 505, Interest Expense; and Tax Topic 513, Educational Expenses.

References:

• Publication 970, Tax Benefits for Higher Education
• Tax Topic 505, Interest Expense
• Tax Topic 513, Educational Expenses

Generally, you must use Form 2106 (PDF), Employee Business Expenses, or Form 2106-EZ (PDF), Unreimbursed Employee Business Expenses, to claim a deduction for employee business expenses. Your deductible expense is then taken on line 20 of Form 1040, Schedule A (PDF) , as a miscellaneous itemized deduction, subject to the 2% of adjusted gross income floor. Special rules may apply, depending on the reimbursement arrangement you have with your employer. For additional information, refer to Publication 463, Travel, Entertainment, Gift, and Car Expenses, Tax Topic 514, Employee Business Expenses, and Publication 529, Miscellaneous Deductions.

References:

• Publication 463, Travel, Entertainment, Gift, and Car Expenses
• Form 1040 (PDF), U.S. Individual Income Tax Return
• Form 1040, Schedule A (PDF), Itemized Deductions
• Form 2106 (PDF), Employee Business Expenses
• Form 2106-EZ (PDF), Unreimbursed Employee Business Expenses
• Tax Topic 514, Employee Business Expense
• Publication 529, Miscellaneous Deductions

When moving expenses coincide closely with a job transfer or the start of a new job, some of those expenses may qualify for deduction as an adjustment to income on Form 1040 (PDF), U.S. Individual Income Tax Return. You must have moved far enough, and, generally, closer to your new job than you were before you moved. You must have started and kept full-time work for a specific period after the move. Not all moving expenses are deductible. Deductible expenses are generally limited to one-way transportation, including lodging, of your household members along the most direct route to your new residence, and transportation, parking and storage of household goods. You cannot deduct a reimbursed expense, unless the reimbursement has been counted in your wages. For more information, refer to Publication 521, Moving Expenses; Tax Topic 455, Moving Expenses; and the Instructions for Form 3903 (PDF), Moving Expenses.

References:

• Publication 521, Moving Expenses
• Form 3903 (PDF), Moving Expenses
• Tax Topic 455, Moving Expenses
• Instructions for Form 3903 (PDF), Moving Expenses