The National Directory of Certified Public Accountants

Ask A CPA - Employee Business Expense

Refresher Courses - Transportation

If you are allowed a deduction for courses that maintain or improve your job skills and do not qulaify you for a new profession then the costs of local transportation and travel away from home are deductible. Report these costs as an itemized deduction on IRS Schedule A subject to the 2% MAGI limitation.

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