Tuition & Fees Deduction

[arlo]

I need some input. Client is self employed. Spent $1900 at a community College
to complete a class on improving his job skills in heating business. AGI was $118,000 MFJ.The client received a notice that he had under reported some w-2 income but also IRS
removed the Tuition and Fees Deduction. Can't understand why the deduction unless they just want to see the actual expense. Does anyone have an idea why?

[Earl]

How much was the under reported W2 income. Did he go over the $130,000 threshhold.

[arlo]

Tuition & Fees

Never mind. The IRS said on the notice that since there was not a 1099T they wanted to look at the actual expenses. Thank anyway.

[veritas]

Why

did you not deduct the expense on Sch C?

[Burke]

I agree. Deduction could have been on Sche C.

[FEDUKE404]

More info is needed here

So long as the "old" job and and "new" training are reasonably close in nature, I concur that going the Sch C deduction route is likely the most realistic approach.

MAJOR caveat: The phrase "improving job skills" sounds, to me, very non-specific............details??

Other issues (income/type of class/student status) etc could muddy up the waters for any education credits/deductions. The absence of a Form 1098-T also throws further cloudiness into the situation.

FE

[Gary2]

Why is there no 1098-T? A community college is surely an eligible institution. Was it a high school level course? Does the client have a high school diploma or GED?