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Publication 970

Deducting Business Expenses(p66)

Self-employed persons and employees report their business expenses differently.
The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense.

Self-Employed Persons(p66)

If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally, Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. See the instructions for the form you file for information on how to complete it.

Performing Artists and Fee-Basis Officials(p66)

If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income.
Include the cost of your qualifying work-related education with any other employee business expenses on Schedule 1 (Form 1040), line 24, or Form 1040NR, line 34 (on the dotted line next to line 34, enter the amount of your deduction and "QPA"). You must complete Form 2106 to figure your deduction.
For more information on qualified performing artists, see chapter 6 of Pub. 463.

Impairment-Related Work Expenses(p66)

If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 16, or Form 1040NR, Schedule A, line 7. To deduct these expenses, you must complete Form 2106.
For more information on impairment-related work expenses, see chapter 6 of Pub. 463.