[net.taxes] want info RE educational expense deductions

prgclb (01/20/83)

I'd appreciate some info on the following:

My wife is a Registered Nurse, and is working toward a master's degree
in oncology (cancer) nursing.  She know that "refresher"
courses and "continuing education" courses in one's profession
are deductible, but do graduate school tuition and expenses
qualify?  Her grad school seems to fit the general requirements
of improving skills used in her current profession
(as opposed to meeting minimum skills or preparing
for a different profession, which the IRS clearly rules out).
Actually, what she is doing is going from a generalist
(hospital floor nurse) to a specialist (oncology nurse),
but her profession is still "Registered Nurse."
Also, while being an oncology nurse requires some additional
special skills, holding a Master's degree is not essential.

Secondly, she bought a new electronic typewriter
(approx $450) to type her term papers and thesis.
Is this deductible as an educational expense?
I know supplies are deductible,
but am not sure about capital expenses.

Send replies via mail.  If anyone else is interested,
I'll summarize replies and post.  Thanks in advance . . .

				Carl Blesch
				Bell Labs - Naperville, Ill.
				IH 2A-159, (312) 979-3360
				ihuxm!prgclb