education expense

[rwm221]

I have a client that is going to Commercial Flight Training School. He currently works for Southwest. Can I deduct his flight school tuition? He did not receive a 1098 T, but a detailed cost for the year.

Thank you

[New York Enrolled Agent]

I have a client that is going to Commercial Flight Training School. He currently works for Southwest. Can I deduct his flight school tuition? He did not receive a 1098 T, but a detailed cost for the year.

Thank you

He’s an employee - for arguments sake, where would you plan to deduct his expenses?

[rwm221]

He is employed by Southwest, but is not in the SouthWest training program. I was going to put into life long learning.

[tax_pro_pam]

It would qualify for Lifetime Learning Credit. I assume he at least has receipts/statements. Is that correct?

[RWG1950]

If qualified tuition and required fees were paid for courses to acquire or improve job skills, the lifetime learning credit, seems to be the way to handle this.
See TTB p.p. 12-1

[New York Enrolled Agent]

RWM - a credit is not a deduction - words in a post matter.

You need to determine if the flight school is an eligible educational institution. If yes, then LLC may be available.

[TAX4US]

Does the fact of having no 1098-T come in to play here?

[spanel]

Does the fact of having no 1098-T come in to play here?

Possibly. I dont use Education credits without a 1098t. You need to find out if its an eligible educational institution.

Chris