Figure 12-1. Does Your Work-Related Education Qualify?

Summary: This flowchart is used to determine if expenses incurred for work-related education qualify for deduction.

Start

This is the beginning of the flowchart.

Decision (1)

Is the education required by your employer or the law to keep your present salary, status, or job?

IF Yes Continue To Decision (2)
IF No Continue To Decision (3)

Decision (2)

Does the requirement serve a bona fide business requirement of your employer?

IF Yes Continue To Decision (4)
IF No Continue To Decision (3)

Decision (3)

Does the education maintain or improve skills needed in your present work?

IF Yes Continue To Decision (4)
IF No Continue To Process (a)

Decision (4)

Is the education needed to meet the minimum educational requirements of your present trade or business?

IF Yes Continue To Process (a)
IF No Continue To Decision (5)

Decision (5)

Is the education part of a program of study that will qualify you for a new trade or business?

IF Yes Continue To Process (a)
IF No Continue To Process (b)

Process (a)

Your education is not qualifying work-related education.

Continue To End

Process (b)

Your education is qualifying work-related education.

Continue To End

End

This is the end of the flowchart.