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.

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.