Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Employee Business Expenses

Educational Expenses

Qualified Education

Service members can claim educational expenses as employee business expenses if the education:

  • Is required by their employer or by law or regulations to keep their current salary, status, or job if these requirements serve a business purpose of the employer; or
  • Maintains or improves the skills required in their present work

These expenses are deductible whether or not the education may lead to a degree.

Tip

This section relates only to expenses that may be deductible on Schedule A subject to the 2 percent AGI limitation. Service members can determine whether the expenses also qualify as an education credit, then claim them where they are most beneficial.