Captain Elmore:

I took some night courses at the local university. I'm just wondering if I can deduct the cost of those courses.

You:

Were you taking the courses to meet a job requirement?

Captain Elmore:

Well, I work for the U.S. Army. My supervisor suggested I take the courses to prepare for a major computer system conversion last year. It wasn't mandatory or anything.

You:

But the courses helped you upgrade your skills in your current field?

Captain Elmore:

Oh yes, very much so. It turns out I couldn't have managed the conversion without it.

You:

And what were your education expenses?

Captain Elmore:

Well, let's see, I paid $400 for each class. I took two of them in the spring quarter. I also probably spent about $300 on books.

You:

So you figure you spent about $1,100?

Captain Elmore:

Yes, that sounds about right.

You:

Did you receive an education allowance or reimbursement for the classes from the Army?

Captain Elmore:

Well, they did reimburse me $400 for one of the classes; I guess they thought I only had to take one class. I paid for the second class myself.

You:

Did you have any other job-related expenses that you planned to deduct?

Captain Elmore:

No, I don't.