It is my considered opinion that you CANNOT claim the tuition costs for the Master's degree as an employee business expense.
The reason is simple: Since you are on a F-1 visa, you are considered to be a "full-time" student currently in the United States for the sole purpose of getting an education. Hence, you are NOT an employee.
Given these facts, the IRS will automatically consider any argument that the education enhances your skills in your "current job" as INVALID because you do not HAVE a "current job".
Claiming the credit under Form 1040 with Form 2106 is risky enough to begin with, because the IRS examines such returns closely to ensure that they meet the criteria specified in IRS Pub 970.
If you claim the expenses under Form 1040NR with a Form 2106, it would be like waving a red flag before the IRS and screaming "AUDIT ME! AUDIT ME!", and when the audit coimes, you WILL lose!
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