"mmurrell" <mmurrell[at]cableone.net> wrote:
- quote -

All I can say is that if she were on a schedule C the cost
should be deductible as an ordinary and necessary business
expense. But I don't know if the rules are the same for an
unreimbursed employee business expense.

Stu

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"mmurrell" <mmurr...[at]cableone.net> wrote:

- quote -


I am placing this back in the que to see if I can get a
nibble. I know of the four requirements of deductibility,
i.e.

EITHER
1. The education maintains or improves skills required of
the job........YES in this case because she is a P.T.
working on P.T. things.

2. The education meets express requirements needed to
retain the job/ pay/position......NO

AND

1. The education is NOT necessary to meet the minimum
education requirements of the job....TRUE she is already
working as a P.T.

2. The education does NOT qualify the taxpayer for a new
trade or business.....This is the one I just don't know
about. This education will give her a Doctorate of Physical
Therapy. She would still be doing P.T. work. She is not
changing jobs. She could however become more involved in
the management side.

I really believe this has come up a number of times, I am
just having trouble finding a court case. Any help will be
appreciated.

Marie

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I have a client that is working as an employee for a
physical theapy clinic. She is a PT, single and has gross
income this year of over 110K. She went back to school to
get her Doctor of Physical Theapy (DPT), and incurred about
11K in qualified educations expenses as reported on 1098T.
She also incurred about 1K of student loan interest.

The taxpayer's AGI is too high to take any above the line
deductions for the education expenses or the student loan
expenses. However, it appears to me the client could take
all 12K as an itemized deduction, as an employee business
expense subject to the 2% limit.

Does anyone have any experience with a working PT getting
their DPT and being able to deduct the qualified education
expenses and student loan interest?

Thank You......Marie

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