alex79 писал(а):
Здравствуйте!
Подскажите пожалуйста, может ли медсестра, которая учится на nurse practitioner и оплачивает учебу сама, записать tuition как work-related Schedule A expenses?
Nurse to Nurse Practitioner - это считается повышение квалификации или это совсем другая специальность?
Подскажите пожалуйста, может ли медсестра, которая учится на nurse practitioner и оплачивает учебу сама, записать tuition как work-related Schedule A expenses?
Nurse to Nurse Practitioner - это считается повышение квалификации или это совсем другая специальность?
нельзя, это считается другой профессией.
Цитата:
Topic 513 - Work-Related Education Expenses
You may be able to deduct work-related education expenses paid during the year as an itemized deduction on Form 1040, Schedule A (PDF), Itemized Deductions. To be deductible, your expenses must be for education that (1) maintains or improves your job skills or (2) that your employer or a law requires to keep your salary, status, or job. However, even if the education meets either of these tests, the education cannot be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your trade or business.
You may be able to deduct work-related education expenses paid during the year as an itemized deduction on Form 1040, Schedule A (PDF), Itemized Deductions. To be deductible, your expenses must be for education that (1) maintains or improves your job skills or (2) that your employer or a law requires to keep your salary, status, or job. However, even if the education meets either of these tests, the education cannot be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your trade or business.
https://www.irs.gov/taxtopics/tc513.html
