Itemized Deductions/Standard Deductions: Education & Work-Related Expenses

What types of educational expenses are deductible?
Deductible educational expenses include amounts spent for tuition, books, supplies, laboratory fees, and similar items. They also include the cost of correspondence courses, as well as formal training and research you do as part of an educational program. Transportation and travel expenses to attend qualified educational activities may also be deductible. For more information, refer to Publication 970, Tax Benefits for Education; Chapter 12 and Tax Topic 513, Educational Expenses.
Can I deduct the cost of classes I need for work?
In some cases, you may be able to deduct the cost of classes you need for work. This deduction, however, would be subject to the 2 percent of AGI limitation, along with most other miscellaneous itemized deductions you list on Form 1040, Schedule A (PDF), Itemized Deductions.
For more information, refer to Publication 970, Tax Benefits for Education, and Tax Topic 513, Educational Expenses.