Question:   My employer is including my graduate school tuition reimbursements on my W-2 as wages. Where do I claim these education expenses on my Form 1040?

Answer:   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.

• You may also need to attach Form 2106 (PDF), Employee Business Expenses.
• This deduction is subject to the 2% of-adjusted-gross-income floor that applies to certain miscellaneous itemized deductions.