College Tuition Deduction Denied

College Tuition Deduction Denied

Generally, education costs to qualify the taxpayer for employment are personal, non-deductible expenses.  Education to maintain or improve skills required for taxpayer’s employment may be deductible.  A recent Tax Court memo covered this distinction.

Dad owned a movie production company and brought son into the business.  Son took some introductory classes on the subject at school and applied some of the skills he learned in his Dad’s company.  Dad was denied a business expense for the tuition cost.

(Cristo, TC memo, 2017-239).