Safina, a single taxpayer with adjusted gross income of $100,000, works is a self-employed engineer. Safina incurs $8,000 of education expenses (tuition and books) and can deduct the $8,000 education expense
I.If the course improves her skills as an engineer but does not qualify her for a new trade or business.
II.Is not a deduction for adjusted gross income.

Question

Safina, a single taxpayer with adjusted gross income of $100,000, works is a self-employed engineer. Safina incurs $8,000 of education expenses (tuition and books) and can deduct the $8,000 education expense
I.If the course improves her skills as an engineer but does not qualify her for a new trade or business.
II.Is not a deduction for adjusted gross income.
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Quizplus · Accepted Answer

The education expenses are deductible if they maintain or improve skills required in the taxpayer's existing trade or business.

Safina, a Single Taxpayer with Adjusted Gross Income of $100,000