Answer: As an employee, you may be able to deduct qualified work related education expenses as an itemized deduction.
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These are treated as miscellaneous deductions on Form 1040, Schedule A (PDF), Itemized Deductions and are subject to the 2 percent of AGI floor.
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You would complete Form 2106 (PDF), Employee Business Expenses, or Form 2106-EZ (PDF), Unreimbursed Employee Business Expenses, when job-related educational expenses are involved.
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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 Education, Chapters 2 and 3.
Self-employed individuals include educational expenses as deductions on one of the following forms:
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