ca4cd267_inancial_analysis_manual200405__Expense_Item
[Expense is Necessary:] If it is required for a physically or mentally challenged child and no public education providing similar services is available. Education expenses are also allowed for the taxpayer if required as a condition of employment. [Notes/Tips] Example: An attorney must take a certain amount of education credits each year or they will not be accredited and could eventually lose their license to practice before the State Bar. A teacher could lose their position or in some states their pay is commensurate with their education credits. [Expense Item] 
Education
IRS financial analysis manual200405
Expense Item