Educataion Deduction

[Oxtrainer]

Practice Problem

Father has business, files Sched C
Takes a course at college to help in line with his business. 200 Dollars and that
includes books.

1st dependent in 3rd year of college filing Lifetime for 10000.
2nd dependent freshman in college filling 2200 Hope.

Assuming the tax credit was not extended he was told that he could no
longer take the tuition and fees deduction for the 200.

The problem states the 200 must be deducted on the Schedule A which
really gets nothing. What can the logic be that it must be deducted on
schedule A and not on the lifetime or even Schedule C?

Have I missed something?

I realize the mispelled word at the top but cant get to it to edit it

[Joe Btfsplk]

It should be deductible on Schedule C

I deduct the cost of CPE as a business expense on my Schedule C. If the course is training for his work it would probably qualify as a business expense. I say 'probably' since some things could disqualify as preparation for some new, different license or type of work that might be added to his present line of business.

[Oxtrainer]

Education Credit

Thanks Joe
The reason he could not use the lifetime was it was maxed out. I will look at the
problem again and try to see why it was not put on the Sched C