Tax Schedule "A" Work -related expense?

[ChiCaGo2179]

Подскажите пожалуйста, мед. сестра которая платит за Nurse Practitioner программу, может отнести tuition к work-related education expenses?

Спасибо!

[worldCitizen]

Прежде всего Вы должны посчитать и сравнить цифры. нужно ли действительно itemize deductions.
После этого
Qualifying Work-Related Education

You can deduct the costs of qualifying work-related education as business expenses. This is education that meets at least one of the following two tests.

The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.

The education maintains or improves skills needed in your present work.

However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it:

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

Is part of a program of study that will qualify you for a new trade or business.

You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree.

Use Figure 27-A as a quick check to see if your education qualifies.
https://www.irs.gov/publications/p17/ch27.html" onclick="window.open(this.href);return false;