Give thought to the subject of what you'd say if an auditor challenged the deduction. Your wife has worked as a cook (baker) before, quite recently, in fact. She planned to do so again when she took the class. In fact, she did do so again. The class was helpful in advancing her in her profession. Therefore, it should be deductible. She can surely argue that the classes were helpful in the job she had--she wasn't contemplating a career change. If she's a cook and takes classes in auto mechanics, that wouldn't be deductible unless you are REALLY creative. Suppose the time frames were more condensed. Your wife is working as a cook, takes a week off for a crash course in some specialized cooking techniques, which she will use in her job, taking vacation time for the course. Is that deductible? Of course. If as a result of taking the class or obtaining certification as a result of the class, she is able to command a higher salary, that would make it easier. The difference in time frame shouldn't matter. If a teacher uses summer vacation to accumulate credits toward a master's degree, there isn't any question that the college continuing education classes are deductible. In her situation I wouldn't mind arguing with an auditor. Best wishes, Chris
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