Willens: How M.B.A. Students Can Deduct Their Education Expenses

Robert Willens (Robert Willens LLC, New York; Adjunct Professor, Columbia) has published Deducting an MBA Candidate's Education Expenses, 121 Tax Notes 415 (Oct. 27, 2008):

Robert Willens examines whether a master's in business administration candidate can deduct his expenses for federal income tax purposes, concluding that the typical MBA candidate should be able to comply with the tests laid out by courts, despite the IRS's reluctance to allow the deduction.

Prior TaxProf Blog coverage:

• Tax Court Denies Deduction for M.B.A. Expenses (8/19/04)
• Washington Post on Tax Court's Denial of M.B.A. Expense Deductions (8/23/04)
• More on Tax Deduction for M.B.A. Expenses (8/26/04)
• Tax Court Allows Deduction for M.B.A. Expenses (9/1/05)
• More on Deductibility of M.B.A. Expenses (9/9/05)
• Deductibility of J.D. and M.B.A. Expenses (10/21/05)
• Tax Court Denies Attorneys' Fees in Allemeier MBA Expense Case (2/17/06)
• Tax Court Denies Deduction for Harvard M.B.A. Expenses (2/29/08)