The expenses of becoming a specialist within a field may or may not be deductible. Let's take a doctor. If the goal all along was to become a psychiatrist and the individual went straight through medical school, internship, and then into a psychiatric residency, all of the costs would be treated as being required to enter the field and would not be deductible. But, an internist who has already been practicing medicine for a period of time can deduct the costs of a psychiatric program he enters as improving skills within his profession. And, it can get even more confusing.
Many taxpayers take law-related courses for help in their professions or businesses.
In many cases, some tax research could be needed to see if your unique situation would be deductible or not. And, many times, if the situation is truly unique, or the money involved is substantial, the assistance of a qualified tax pro could be in your best interest. You not only get the benefit of the direct education expenses, but you can also include the transportation costs involved in getting from work to the course location or vice versa. Transportation between home and the course location is deductible for education undertaken on a temporary or irregular basis. If the transportation is in the nature of a commute, it's not deductible.