The costs of qualifying work-related education is deductible as a business expense providing it meets at least one of the following criteria [ยง1.162-5].

1. The education is required by your employer or by law to keep your present salary, statue or job.
2. The education maintains or improves skills in your present position.

If the cost meets one of the two steps above, it will not be work related if either of the following apply.
1. The education is needed to meet the minimum educational requirements of your current trade or business.

2. The education is part of a program of that will qualify you for a new trade or business

For costs that qualify, they are still deductible even if the courses could lead to a degree.

The deduction is subject to the 2% of AGI floor along with other miscellaneous deductions on Form Schedule A. Use either Form 2106 to report the costs or report directly onto Form 1040, Schedule A, Line 21