1st year here. A client wants to know if employees in their apprenticeship program can buy laptops instead of textbooks. The client has reimbursed employees for textbooks in the past, but wants to know if they can reimburse for laptops that cost $130. IRS states the following: Educational assistance benefits do not include payments for the following items: Tools or supplies (other than textbooks) that you can keep after completing the course of instruction (for example, … laptops).

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Sounds like they can't the way they did for textbooks, but might be able to as a business expense.

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Thanks! Yeah, it doesn’t sound like it can be an educational benefit, but I’ll look into the business expense route (dubious of that as well since it seems to be an optional apprenticeship program rather than a required by the employer for work duties)

However, since the laptops are for the client’s apprenticeship program, is that IRS guidance relevant? I guess I’m not sure if this would be classified as educational or work related expenses. Any tips appreciated if anyone can point me in the right direction

I don’t need to look anything up to tell you the laptop would be taxable as income to the student / wouldn’t be a valid business expense if the apprentice keeps it because the laptop can have another purpose aside from the learning. A textbook may be a valid business expense/ deduction to the employee because it’s not like it has another purpose aside from the text inside.

This is like people trying to deduct their Brooks Brothers suit as a business expense. No, sir.

Thank you!! Just wanted to double check I wasn’t missing something. Appreciate it

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