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

Military Employee Business Expenses

Educational Expenses

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Sgt. Butler is a mess sergeant. On his own, he takes courses at the local university in early childhood education. His educational expenses for the year were $520 for tuition, $80 for books, and $100 for meals at the college campus. He received no education allowance or reimbursement.

How much of his educational expenses can Sgt. Butler include in his miscellaneous itemized deductions on Schedule A?

$700
$600
$520
$0


College building, with a graduation cap and rolled up diploma.