Standard mileage rate. Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2014, through December 31, 2014, is 56 cents per mile. For more information, see Transportation Expenses under What Expenses Can Be Deducted.
This chapter discusses work-related education expenses that you may be able to deduct as business expenses.
To claim such a deduction, you must:
Itemize your deductions on Schedule A (Form 1040) if you are an employee,
File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed, and
If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. See chapter 29.
If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income.
Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits (see chapter 36). You may qualify for these other benefits even if you do not meet the requirements listed earlier.
Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. Generally, you may claim any number of benefits as long as you use different expenses to figure each one.
You can deduct the costs of qualifying work-related education as business expenses. This is education that meets at least one of the following two tests.
The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.
The education maintains or improves skills needed in your present work.
However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it:
Is needed to meet the minimum educational requirements of your present trade or business, or
Is part of a program of study that will qualify you for a new trade or business.
You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree.
Use Figure 28-A, later, as a quick check to see if your education qualifies.
Figure 28-A. Does Your Work-Related Education Qualify?
Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. This additional education is qualifying work-related education if all three of the following requirements are met.
It is required for you to keep your present salary, status, or job,
The requirement serves a bona fide business purpose of your employer, and
The education is not part of a program that will qualify you for a new trade or business.
When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. See Education To Maintain or Improve Skills, later.
Example. You are a teacher who has satisfied the minimum requirements for teaching. Your employer requires you to take an additional college course each year to keep your teaching job. If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master’s degree and an increase in salary because of this extra education.
If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. This could include refresher courses, courses on current developments, and academic or vocational courses.
Example. You repair televisions, radios, and stereo systems for XYZ Store. To keep up with the latest changes, you take special courses in radio and stereo service. These courses maintain and improve skills required in your work.
Maintaining skills vs.qualifying for new job. Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business.
Education during temporary absence.
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463 Travel, Entertainment, Gift, and Car Expenses
970 Tax Benefits for Education 
2106 Employee Business Expenses
2106-EZ Unreimbursed Employee Business Expenses
Schedule A (Form 1040) Itemized Deductions 