How do I claim an educational expense on my return?

Employees, generally, must complete Form 2106 (PDF), Employee Business Expenses, or Form 2106-EZ (PDF), Unreimbursed Employee Business Expenses, when job-related educational expenses are involved. Educational expenses are deducted as miscellaneous deductions on 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 Education, Chapter 2 and 3.

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 970, Tax Benefits for Education
• Tax Topic 605, Education Credits
• Form 1040, Schedule A (PDF), Itemized Deductions
• Form 1040, Schedule C (PDF), Profit or Loss From Business
• Form 1040, Schedule C-EZ (PDF), Net Profit From Business
• Form 1040, Schedule F (PDF), Profit or Loss From Farming
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