Can I Write This Off?Can I write off professional certifications?
TL;DR
Professional certification expenses can be deductible if they maintain or improve skills required in your current job but are not deductible if they qualify you for a new trade or business.
Detailed Answer
Where to Put It on the Tax Form
Schedule A (Form 1040), Itemized Deductions, subject to the 2% of AGI limit (prior to 2018 and post-2025, if applicable).
Real World Example
A software engineer pays for a certification course to update their skills in a new programming language required for their current job. The cost of the course and any associated fees can be deducted as a job-related expense.
Calculation Required
A calculation is required for this deduction.
Calculate the total cost of the certification, including tuition, books, and fees, and then apply the 2% of AGI limit for miscellaneous deductions if applicable.
Audit Risk & Documentation Tips
Keep detailed records of the certification course, including receipts, course descriptions, and proof of payment. Document how the certification is related to your current job to justify the deduction. Be aware that deductions for unreimbursed employee expenses are currently suspended from 2018 through 2025 due to tax law changes.
IRS Reference
IRS Publication 970, Tax Benefits for Education; IRS Publication 529, Miscellaneous Deductions
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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.
Page created on July 7, 2025