Job Educational Expenses

Job Educational Expenses, if you work for an employer, may be deducted under miscellaneous itemized deductions on Schedule A.  They are subject to the 2% of adjusted gross income deductible.

If you are self-employed, deduct all your job educational expenses on Schedule C as a business expense.  If you have employees, you may also deduct their expenses, too if you reimburse them or pay expenses directly.
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Job Educational Expenses can include out of town meals, lodging, and travel expenses by any mode of transportation.  You must subtract any reimbursement received from employer before deducting your expenses.