As a registered nurse can I deduct my license fees and continuing education fees?

[bwa · Accepted solution]

I’m assuming you’re an employee, not self-employed.

That would be an employee business expense. Employee business expenses are a limited deduction. You can claim them only if:

• You can itemize deductions, and
• they exceed 2% of your adjusted gross income.

If your miscellaneous itemized deductions clearly don't exceed 2% of your adjusted gross income there is no need to go through the time consuming effort to enter them. If they are over 2%, under the deductions and credits tab at the bottom of the list under other deductions and credits. Look for other deductions.

For employee business expenses look under Federal Taxes, then Deductions and Credits, then Explore on My Own, then Employment Expenses (near the bottom.)

[misskc73]

Thank you

[RussStodieck]

My wife is a registered nurse and she received a W-2 form for last year.  She is required to keep her nursing license up to date.  She is not self-employed and we exceed the 2% threshold for itemizing.  Where exactly do I enter the cost of the nursing license and liability insurance.

[MayaD]

Under the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017, the unreimbursed employee expenses deduction has been suspended in tax years 2018 through 2025. 

However, Job-related expenses might be deductible in your state even if they’re not deductible on your federal return. You can enter your expenses as below and we’ll figure out if you can deduct them.

1. Open (continue) your return
2. In TurboTax, search for 2106 and then select the Jump to link in the search results.
3. Answer Yes on the Do you have any expenses from one of these professions or situations? screen.
4. Enter your occupation on the next screen, then select Continue.
   • If you land on the Job-Related Expenses Summary screen, you can select Add Another Occupation (to add another 2106), Edit (for an existing 2106), or Delete.
5. Answer the questions about your occupation and follow the onscreen instructions to enter your employee expenses.