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return to work in biology research after completing the courses, the education is related to your present work even if you don't go back to work with the same employer. Education during indefinite absence. If you stop work for more than a year, your absence from your job is considered indefinite. Education during an indefinite ab- sence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. Therefore, it isn't qualify- ing work-related education. Education To Meet Minimum Requirements Education you need to meet the minimum educational re- quirements for your present trade or business isn't qualify- ing work-related education. The minimum educational re- quirements are determined by: • Laws and regulations; • Standards of your profession, trade, or business; and • Your employer. Once you have met the minimum educational require- ments that were in effect when you were hired, you don't have to meet any new minimum educational requirements. This means that if the minimum require- ments change after you were hired, any education you need to meet the new requirements can be qualifying edu- cation. You haven't necessarily met the minimum educa- tional requirements of your trade or business sim- ply because you are already doing the work. Example 1. You are a full-time engineering student. Although you haven't received your degree or certification, you work part time as an engineer for a firm that will em- ploy you as a full-time engineer after you finish college. Al- though your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. The education isn't qualifying work-related education. Example 2. You are an accountant and you have met the minimum educational requirements of your employer. Your employer later changes the minimum educational re- quirements and requires you to take college courses to keep your job. These additional courses can be qualifying work-related education because you have already satis- fied the minimum requirements that were in effect when you were hired. CAUTION ! Figure 11-1. Does Your Work-Related Education Qualify? Start Here Yes Is the education required by your employer or the law to keep your present salary, status, or job? Does the requirement serve a bona fide business requirement of your employer? Is the education needed to meet the minimum educational requirements of your present trade or business? Is the education part of a program of study that will qualify you for a new trade or business? Does the education maintain or improve skills needed in your present work? Your education isn’t qualifying work-related education. No No No Yes Yes No Yes Yes Your education is qualifying work-related education. No Page 60 Chapter 11 Business Deduction for Work-Related Education