Travis Greaves was quoted by U.S. News & World Report in an article discussing how MBA students can deduct tuition on their taxes. Mr. Greaves noted that part-time MBA students have greater success with this deduction.
“Courts have found that full-time students were not carrying on a trade or business while in the program, and that an MBA may qualify a student for a new trade or business,” Greaves says. “With respect to part-time students, the key is proving that the student’s duties did not change after receiving the MBA.”
See the full article at https://www.usnews.com/education/best-graduate-schools/paying/articles/2017-03-06/how-to-deduct-mba-tuition-on-your-taxes