educational expenses

educational expenses
Employees may deduct education expenses as ordinary and necessary business expenses provided such items were incurred for either of two reasons:
(1) to maintain or improve existing skills required in present job or
(2) to meet the express requirements of the employer or the requirements imposed by law to retain employment status. Such expenses are not deductible if the education is
(1) required to meet the minimum educational requirements for the taxpayer's existing job or
(2) the education qualifies the individual for a new trade or business. Ronald F. Weiszmann v. Commissioner of Internal Revenue, 443 F.2d 29

Black's law dictionary. . 1990.

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