To be deductible, your expenses must be for education that:
(1) Maintains or improves skills required in your present job, or
(2) Serves a business purpose and is required by your employer, or by law, to keep your present salary, status, or job.
However, these same expenses are not deductible if:
(1) The education is required to meet the minimum educational requirements of your job, or
(2) The education is part of a program that will lead to qualifying you in a new trade or business.
Educational expenses, related to your present work, that are incurred during periods of temporary absence from your job may also be deductible provided you return to the same job or same type of work. Generally, absence from work for one year or less is considered temporary.
回复:Question on education related tax
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我也有类似问题.但我上学的学费是单位付了,买书的钱是我
-小妹妹~~-
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10/22/2005 postreply
10:40:32
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看你的报税身份了, 参考我对楼主的回答.
-stp-
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10/23/2005 postreply
21:53:47
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回复:回复:Question on education related tax
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10/23/2005 postreply
01:31:47