Are Grad School application fees tax deductible?

Question

For example UofX has a $125 application processing fee. Are these tax deductible? They can add up when applying to 3 or 4 schools.

Answer 1

Maybe, but probably not. If the Grad School itself is deductible, then presumably the application fee is also deductible. Most graduate school expenses are not deductible.

Deductibility is generally based on whether the education or training helps you with your current career or with a new career. Training towards getting a promotion in your current career is generally deductible, but that is a factual determination that you will probably want to discuss with an Accountant or CPA. An executive MBA program can be deductible, but more often the company's pay for that directly.

Answer 2

No. Even Grad school fees, books and equipment expenses are not deductible, unless you have a job and this education improves your skills in your present job. Then, you can deduct it as employee business expenses if you itemize your deductions and is subject to 2% AGI limit.

Answer 3

Not unless they are charged to all students, not just the ones applying. An example is parking which would only be an allowable expence if all students paid the fee, not just the ones who drive.
see pub 970

Answer 4

No. Only education expenses that maintain or improve you skills for your present position. Grad school would qualify you for a promotion.

Answer 5

No.