Deducting your costs for a full-time MBA was difficult in the US so far as most students are not employed or running a business simultaneously. 

The recent decision from the US Tax Court in the "Alex Kopaigora case" may change this and make tax deduction easier, even when being enrolled in a full-time program. It may also affect the tax decution opportunities for Part-time MBA and Executive MBA students.

Read the full article from Marc Ethier on the Poets & Quants site...