You may be able
to deduct work-related educational expenses on your tax
return as an itemized tax deduction on Form 1040,
Schedule A. To be tax deductible on your tax return,
your expenses must be for education that:
Maintains or
improves skills required in your present job, or serves
a business purpose and is required by your employer, or
by law or regulations, to keep your salary, status, or
job.
However, the
costs of an education that satisfies the minimum
requirements of a job are not tax deductible on your tax
return, nor are the costs of a program of study that
enables you to qualify for a new trade or
business.