skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Affordable Care Act
Tax Topic Index

International
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website

Frequently Asked Tax Questions

Itemized Deductions, Standard Deductions - Education & Work-Related Expenses

  1. May I claim both my job-related education expenses (minus 2% of AGI) and one of the education credits on my tax return?
  2. My employer included my graduate school tuition reimbursements on my W-2 as wages. My graduate school program improves skills needed in my current field of employment. Where do I claim these education expenses on my Form 1040?
  3. Last year, my parents took out a student loan for me in their name and I also took out a student loan. My parents received Form 1098-E for their loan and I also received Form 1098-E for my loan. Can we both claim the interest from the loans on our tax returns? Last year, I was not their dependent.

Rev. date: 12/13/2013

May I claim both my job-related education expenses (minus 2% of AGI) and one of the education credits on my tax return?

You cannot use the same educational expenses to claim both benefits (no "double benefit").

Rev. date: 12/13/2013

My employer included my graduate school tuition reimbursements on my W-2 as wages. My graduate school program improves skills needed in my current field of employment. Where do I claim these education expenses on my Form 1040?

When your employer includes your tuition reimbursement in your wages, you are treated as paying the tuition yourself "out-of-pocket."  In determining where to claim a tax benefit for this educational expense, you would want to review all of the education credits and deductions available for the tax year. Many taxpayers qualify to take the expense as a miscellaneous itemized deduction on Schedule A (Form 1040) (PDF), Itemized Deductions.

Rev. date: 12/13/2013

Last year, my parents took out a student loan for me in their name and I also took out a student loan. My parents received Form 1098-E for their loan and I also received Form 1098-E for my loan. Can we both claim the interest from the loans on our tax returns? Last year, I was not their dependent.

In order for a taxpayer to claim a deduction for student loan interest, the loan must be incurred for the taxpayer, the taxpayer's spouse, or a person who was the taxpayer's dependent when the taxpayer took out the loan.