My employer did not reimburse me for the expenses. Your expenses are not deductible if the education is required to meet the minimum educational requirements of your job or is part of a program that will lead to qualifying you in a new trade or business. I am an employee. Special rules may apply, depending on your employer's reimbursement arrangement. Our home was seriously damaged by flooding last year.
Casualty losses are generally deductible only in the year the casualty occurred.
However, if you have a deductible loss from a disaster in an area that is officially designated by the President of the United States as eligible for federal disaster assistance, you can choose to deduct that loss on your return for the year immediately preceding the loss year. In other words, you may treat the loss as having occurred in either the current year or the previous year, whichever provides the best tax results for you. I am in a disaster area and heard the IRS could help me. If you have been impacted by a federally declared disaster, the IRS can help you by delaying collection of taxes you owe and by deferring penalties if the disaster has caused you to file or pay late. We can provide copies of previously filed tax returns free of charge, and you may be able to get some money back from the IRS right now.