Can I deduct my MBA tuition?

Can I deduct my MBA tuition?

For students I hear people argue about whether or not MBA tuition is deductible?
• Long disputed topic covered in Section 162 of the Internal Revenue Code
• Three principles have come through the court cases to pay attention to if you are going to qualify
1. Is the MBA being pursued on a part time basis while the student continues working in their established profession?
2. You are pursuing the MBA to somehow improve in your existing profession and not switch professions?
3. Finally you had to have had some managerial responsibility or skills prior to enrolling for the MBA.