dingodog_1979[at]yahoo.com wrote:

- quote -

I agree with Dick's response -- up to a point. There are
not enough facts given here to say for sure.

On the other hand, a promotion is not a complete bar to
deductibility.

A number of years ago, I represented a client who, at the
time, was a Major in the Air Force. He was a flier but took
an MBA in personnel management. He took the position that
the masters degree was required in his profession -- a
career military officer. We sustained this position in two
audits. He was able to show that, of the majors eligible
for promotion to Lt. Colonel, only those with masters
degrees were actually promoted. Combined with the military
rule that officers must leave the service if they are passed
over for promotion twice, he had to get his promotion or his
career was over.

As an aside, he eventually retired as a Major General and
was a major contributor to the air strategy in the Gulf War.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

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David Woods, EA, ChFC, CLU wrote:
- quote -

Let me really disagree. Getting promoted and preparing for
a new profession are NOT the same thing. If she had
supervisory responsibilities, being promoted to management
makes the tuition expense allowable. If she was a
programmer, being promoted to management makes the expense
not allowable.

More over your sister should have waited to be reimbursed.

Dick

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David Woods, EA, ChFC, CLU wrote:
- quote -

Let me partially disagree here. If both jobs are in the
same field, e.g. the person is a financial controller
(comptroller to some!), then a deduction for certain
individual courses relating to one's job might be in order.
A course in capital markets maybe, but if the company for
which one works has no investments, then a course in that
subject would not qualify. Just because an MBA might be
required doesn't automatically disqualify all components of
said program.

ChEAr$,
Harlan Lunsford, EA n LA

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"dingodog_1979[at]yahoo.com" <dingodog_1979[at]yahoo.com> wrote:

- quote -

Not as a business expense.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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<dingodog_1979[at]yahoo.com> wrote:

- quote -

Not as a business expense, but check out the Lifetime
Learning Credit and adjustment to income treatment of higher
education expenses in Publication 970.

--
Phil Marti
Clarksburg, MD

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I've got the following question. My sister received her MBA
degree that she needed to be promoted. Then she found
another job where MBA was required and her ex-employer
refused to reimburse her tuition expenses because she left
the firm. Can she deduct her tuition?

Thanks for all replies!

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