Educational Expenses

Definition of Educational Expenses

Employees may deduct education expenses if such items are incurred either (1) to maintain or improve existing job-related skills or (2) to meet the express requirements of the employer or the requirements imposed by law to retain employment status. Such expenses are not deductible if the education is (1) required to meet the minimum educational requirements for the taxpayer’s job or (2) the education qualifies the individual for a new trade or business. Ronald F. Weiszmann v. Commissioner of Internal Revenue, 443 F.2d 29.

That's the definition of Educational Expenses in Black's Law Dictionary 6th Edition. Courtesy of

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