Generally, education costs to qualify the taxpayer for employment are personal, non-deductible expenses. Education to maintain or improve skills required for taxpayerís 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 Dadís company. Dad was denied a business expense for the tuition cost.
(Cristo, TC memo, 2017-239).
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