If you required additional training, or attended seminars for your work, you may be able to deduct any expenses you paid throughout the tax year when you file your return. These expenses have to have been incurred in order to maintain or improve your skills and performance at your job, or is required by law in order to keep the same position or salary. Additionally, even if the training meets both requirements, it cannot be a general skill that may qualify you for a new job or business.

Even though you can only deduct expenses that relate to your current job, if you incur expenses while you are on leave from work, or during a period of absence you may still qualify for a deduction. Once the time comes to return to work, you must be in the same field or position that you were previously. Absences less than one year are considered temporary.

The types of expenses that you are able to deduct include:

• Books, supplies, class costs (like tuition), lab fees, and other items
• Certain travel costs or transportation expenses
• Education expenses resulting from research and typing costs

To deduct these expenses as an employee, you’ll have to fill out either Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. You can then deduct them as a miscellaneous itemized deduction when you file your tax return, however they are subject to a limit of 2% of your adjusted gross income.

If you are self-employed, you need to file Form 1040, Schedule C, Profit or Loss from Business, Form 1040, Schedule C-EZ, Net Profit from Business, or Form 1040, Schedule F, Profit or Loss from Farming in order to deduct education costs.

You may find that your employer reported any assistance provided in the way of educational expenses on you W-2. Any reimbursements that are taxable as income will be listed on the W-2.