To be certain check with a tax lawyer or accountant (there no one can sue me
), If one is a 1099 employee, i.e. self-employed, then certainly one can deduct the types of expenses to which you are referring since they are educational expenses (including the travel) to further one's career (wait sorry, this is assuming one is self-employed in an area in which the educational expenses are related to one's job, e.g., one is doing testing/ assessments then those earnings are related to expense for psychology, but if one is waiting tables then that career does not need psychological training - well, realistically
Waiter, there is a fly in my soup!
). 1040 employees, should be able to deduct educational expenses if they are not reimbursed by the employer (the same rule of the educational expenses being related to the job applies). I suppose this would be the classification of a typical graduate student getting a stipend for work being done for the school (graduate schools give students on stipend a W2? I am not sure). Otherwise, a stipend would be income earned from other sources but still taxable. Then I am not sure about deducting money spent from other earnings for educational purposes since there is no real employment. Of course, theoretically, if one donated all of his/ her academic stipend to a charity, that money must be deductable. However, here the question I am not sure on is: can one deduct educational expenses when one is not employed. I think this brings up an argument for graduate students to be employed in a related area to their studies so that they can deduct expenses. I apologize if I confused everyone or did not answer the questions clearly, but I am not an accountant or tax lawyer. I just have experience with making professional deductions which have been approved by an accountant.