Are Training Costs Deductible...

[i4iq]

Does anyone know if taining costs are deductible against the salary earned from being a flight instructor in the US?

Thanks

[IFMU]

My understanding is that you can deduct educational expenses that improve your abilities in, and your ability to keep your current job. But, education for the purpose of getting a new/better job is not deductable. Years ago I deducted the cost of my private pilot helicopter rating, as the education of getting the rating made me more effective in the engineering job I already held. I was working flight controls for a helicopter manufacturer.

-- IFMU

[thecontroller]

yes, i have done this.