If you have your own business or are an employee, you may be able to deduct the costs of education as a business expense.
If the costs of education are an ordinary and necessary business expense, then you can deduct them.
For an employee to be able to deduct the costs of education as an employee business expense, the education must be qualifying education.
Note that your education expenses are deductible only to the extent that the total amount of your employee expenses and other miscellaneous expenses exceeds 2% of your adjusted gross income. (The 2% threshold does not apply to fee-basis state or local government officials, qualified performing artists with performance arts-related expenses, or disabled individuals with impairment-related work expenses.)
For more information, you may want to visit the following:
Schedule C
Schedule C-EZ
Schedule F
Interview for Schedule C
Interview for Schedule F
For more information, you may want to visit the following:
Form 2106
Form 2106-EZ
Interview for Form 2106