I did not work as a Physical Therapist in 2014. However, I took continuing education courses in 2014 to maintain my certification. Can the cost of the continuing education courses be deducted on my taxes?
No. You cannot claim these expenses as "job related" as you state that you were not engaged in this profession. IRS states the following qualifications in the webpage at the link below:
The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.
The education maintains or improves skills needed in your present work.
However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it:
Is needed to meet the minimum educational requirements of your present trade or business, or
Is part of a program of study that will qualify you for a new trade or business.
http://www.irs.gov/publications/p970/ch12.html#en_US_2014_publink1000178645
No. You cannot claim these expenses as "job related" as you state that you were not engaged in this profession. IRS states the following qualifications in the webpage at the link below:
The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.
The education maintains or improves skills needed in your present work.
However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it:
Is needed to meet the minimum educational requirements of your present trade or business, or
Is part of a program of study that will qualify you for a new trade or business.
http://www.irs.gov/publications/p970/ch12.html#en_US_2014_publink1000178645
Here's the updated link to the IRS's guidance on this topic: <a rel="nofollow" target="_blank" href="https://www.irs.gov/taxtopics/tc513.html">https://www.irs.gov/taxtopics/tc513.html</a>