Required Internship

[Catherine]

Client took classes to become a paramedic and deducted tuition and fees on 2007 return for classes in 2007-2008 school year. In order to complete the certification, he had to go out-of-state for several weeks in 2008 to do some either on-site training or supervised training; details slightly unclear to me. But without this, all the school/class work meant nothing.

Question is, does the cost of the airfare and lodging to attend this required-for-certification stint count as required tuition and fees (under the heading of fees)?

TIA,

Catherine

[kcjenkins]

I think it might depend on the info you get from the school where he took the training. They should be able to answer that question.

[BulldogTom]

I don't think that flies. Off the top of my head, I think tuition and fees are deductible for that credit. The travel is not part of that credit. The fees for the class are.

I look at it like this. I pay tuition to go to Harvard, but I can't deduct my travel to and from California every semester to attend classes there. I think you are in the same boat in this situation. Whether the class is accross town or accross the country, the travel to and from are not tuition or fees.

However, if the training does not qualify the person for a new occupation (as in he is already a paramedic and this is just an additional certification), you may be able to get a deduction for unreimbursed job expenses on the sch. A. It sounds like your client was not a paramedic already, so I don't think that flies either.

I don't have another way to get that deducted. Sorry, wish I could offer something brilliant to help you out.

Tom

Lodi, CA