Classficati on of Education Expense

Depending on the nature of the education related activity, educational expenses may be either

Personal and nondeductible, Deductible forAGI, Deductible from AGI (as a miscellaneous ite mized deduction), Reimbursed by an employer and excluded from gross income. Nondeductible Unreimbursed employee education and other business expenses

Identify which category these educational expense fall into

Daniel is a business manager incurs education expenses in the pursuit of an MBA degree in management. None of the expenses are reimbursed by Daniel\'s employer.

Ellie, a CPA, incurred the deductible education expenses, but is not reimbursed by her employer Jean is an accountant with a public accounting firm who incurs expenses in connection with taking the CPA examination (e.g., CPA review course fees, travel, and transportation}. None of the expenses are reimbursed by Jean\'s employer.

Paige is an selt employed accountant who in curs expenses to take advanced tax courses

Ellie, a CPA, incurred the education expenses reimbursed by her employer

Thomas Jones\'s Bar review courses for a recent lawn school graduate: $3,000.

Jaden teaches Physics at Central Meadow High School teacher She is required by state law to complete a specified number of additional graduate courses to renew her provisional teaching certificate. None of the expenses were reimbursed by Jaden\'s employer.

Joy Johnson employed as tax accountant took a few tax law courses for continuing education