Can I Write This Off?

Can I write off continuing education courses?

TL;DR

Continuing education courses can be deductible if they maintain or improve skills required in your current job or are required by your employer or by law.

Detailed Answer

The cost of continuing education courses is deductible if they are necessary to maintain or improve skills in your current trade or business, or if they are required by your employer or by law to keep your salary, status, or job. However, they are not deductible if they are needed to meet the minimum educational requirements of your current trade or business or if they qualify you for a new trade or business.

Where to Put It on the Tax Form

Schedule C (Form 1040), under 'Other Expenses' for self-employed individuals; Form 2106 for employees if eligible.

Real World Example

A graphic designer takes an advanced Photoshop course to improve her skills. The course is directly related to her current work, so she can deduct the cost as a business expense.

Audit Risk & Documentation Tips

Keep detailed records of the course description, how it relates to your current job, and all receipts. Maintain documentation showing that the course is not for a new trade or business to mitigate audit risk.

IRS Reference

IRS Publication 970, Tax Benefits for Education

Relevant Industries

FreelancersSmall Business OwnersProfessionalsSelf-Employed

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on July 7, 2025

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