____ You can establish that education expenses were incurred to maintain or improve skills required in your employment or they were required by your employer, law or regulations for keeping your salary, status or job.
____ If these expenses were incurred to meet the minimum educational requirements for qualification in your employment, they were not deducted.
____ If courses you took are part of a program of study that may lead to qualifying you for a new trade or business, the expenses were not deducted.
____ Educational expenses incurred before re-entering your trade or profession were not deducted.
____ Educational expenses incurred while you were not employed or not actively engaged in a trade or business were not deducted.
____ Educational expenses incurred for a dependent were not deducted.
____ Educational expenses incurred for personal reasons were not deducted.
____ Travel expenses incurred primarily for personal reasons were not deducted as educational expenses.
____ To be allowed a deduction for educational expenses, you can furnish information to establish: (a) payment was actually made during the taxable year and (b) the expense was ordinary and necessary to your employment.
____ Actual automobile expenses for qualified education were deducted or the standard mileage rate of 30 cents per mile was used to calculate the deduction.
____ Educational expenses in the form of travel were not deducted when the travel itself served as the education.
____ Transportation expenses incurred for education were computed for the deduction using the distance between your place of work and school. (If you were regularly employed and went from home to school on a strictly temporary basis, you may qualify to deduct the round trip costs of transportation in going from your home to school. A temporary basis is irregular or short-term attendance, generally a matter of days or weeks.)
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
