Deductibility of Expenses for Studying Abroad

  • Robert Slater
  • Dana L. Hart
Keywords: Study abroad, Personal education expenses, Work-related educational expenses, Education Abroad

Abstract

In this paper we examine the tax treatment of study abroad expenses for students who engage in study abroad activities. Study abroad trips run the gamut from seven day excursions, to full semester trips, and even multiple year, multiple country trips.  The type of study abroad trip is important as the tax consequences of certain expenses depend on the type of trip, the duration of the visit, and the role of the participants involved.  Educational study abroad expenses may be incurred in either a personal or a business capacity, resulting in very different tax treatments.

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Author Biographies

Robert Slater

Robert D. Slater, Ph.D., CPA is an associate professor of accounting at the University of North Florida. He received his Bachelor of Science, Master of accountancy and Ph.D. in business from the University of South Florida. Prior to his life in academia, he was a financial manager and network manager for a regional law firm in Tampa, Florida. His area of research and teaching specializes in accounting information systems.

Dana L. Hart

Dana L. Hart, Ph.D., CPA is an assistant professor of accounting at the University of North Florida.  She received her Bachelor of Business Administration degree from the University of Louisiana – Monroe and her Master of Taxation and Ph.D. in accountancy from the University of Mississippi.  Her areas of research are in tax and behavioral accounting while her teaching areas are tax and financial accounting.

References

See references section in article.
Published
2015-11-11
How to Cite
Slater, R., & Hart, D. L. (2015). Deductibility of Expenses for Studying Abroad. Frontiers: The Interdisciplinary Journal of Study Abroad, 26(1), 136-143. https://doi.org/10.36366/frontiers.v26i1.363
Section
Research Articles