My employer is including my graduate school tuition reimbursements on my W-2 as wages. Where do I claim these education expenses on my Form 1040?

If your graduate school tuition is deductible and the reimbursements are included in your income as wages, you may take the expense as a miscellaneous itemized deduction on Form 1040, Schedule A, Itemized Deductions. You may also need to attach Form 2106 (PDF), Employee Business Expenses. For more information, refer to Publication 970, Tax Benefits for Education, Chapter 12; Tax Topic 513, Educational Expenses; and Form 2106 (PDF), Employee Business Expenses.

References:

• Publication 970, Tax Benefits for Education
• Form 1040, Schedule A, Itemized Deductions
• Tax Topic 513, Educational Expenses
• Form 2106 (PDF), Employee Business Expenses