Generally, you can claim a business mileage for driving to and from qualified work-related education classes. To be qualified, the education must meet at least one of the following tests:
- Education is required by your employer or the law to keep your present salary, status, or job. The education must serve a bona fide business purpose for your employer or
- The education maintains or improves skills needed in your present work.
However even if meet one or both of the above tests, it’s not a qualified work –related education if it:
- Is needed to meet the minimum educational requirements of your present trade or business or
- Is part of a program of study that will qualify you for a new trade or business.
See IRS Publication 970, page 65 for a chart and examples on qualified work-related education classes.