Apprenticeship school costs
Varies
Can You Write Off Apprenticeship School Costs?
Short answer: Not deductible for W-2 apprentices, but tuition at an eligible school may qualify for the Lifetime Learning Credit.
W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Records to keep: Keep receipts, 1099s or W-2s, a mileage log, and a note of the business purpose. W-2 employees should ask about employer reimbursement.
Apprenticeship school costs
Varies
Remote Workers / Freelancers / Consultants
Not deductible for W-2 apprentices, but tuition at an eligible school may qualify for the Lifetime Learning Credit.
Business justification
Not deductible for W-2 apprentices, but tuition at an eligible school may qualify for the Lifetime Learning Credit. W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Category
- Write-Offs by Job