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

Educational Expenses

Case Study 5: Educational Expenses

Specialist Bates is a qualified X-ray technician who took a course required by the Army in new radiology techniques. His educational expenses for the year were $400 for course fees, $120 for books, and $700 for a secondhand laptop that he used for notes and studying. He received $300 in education allowance.

How much of his educational expenses can Specialist Bates include on Form 2106?

$920
$520
$220
$0