Figure 12-1. Does Your Work-Related Education Qualify?

Summary: This flowchart is used to determine if expenses incurred for work-related education qualify for deduction.


This is the beginning of the flowchart.

Decision (1)

Is the education required by your employer or the law to keep your present salary, status, or job?

Decision (2)

Does the requirement serve a bona fide business requirement of your employer?

Decision (3)

Does the education maintain or improve skills needed in your present work?

Decision (4)

Is the education needed to meet the minimum educational requirements of your present trade or business?

Decision (5)

Is the education part of a program of study that will qualify you for a new trade or business?

Process (a)

Your education is not qualifying work-related education.

Process (b)

Your education is qualifying work-related education.


This is the end of the flowchart.

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