Are my travel and lodging expenses associated with my attendance of an AEI course tax deductible?

Seminar tuition and associated travel, lodging and meal expenses are tax deductible if the primary purpose of your trip is to maintain or improve professional skills.* AEI’s Destination-based, Remote Classroom maintains all the tax relevant characteristics and requirements of our traditional physical classrooms including requiring physical presence in the city for which you’re registered, permitting attendance only during scheduled lecture hours, participation with all others registered for your session, and the supervision of all sessions by AEI staff.  While you should always consult your tax advisor regarding your personal situation, AEI courses are designed to comply fully with current tax laws. Yet another reason to register.

See Treasury Reg. 1.162.5; Coughlin v. Commissioner of Internal Revenue, 203 F 2d 307.
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