Professional License fees are deductible for federal income tax purposes, but there isn't a very intuitive line on the tax forms for entering the amount. If you are a W-2 employee, and are not reimbursed for your license fees, the amount would go on a Form 2106, and if you are self employed it would go on Schedule C to Form 1040. In either case, what I do is go to "Other Expenses" and enter it as "Professional License Fee"
Don't you mean it would go on form 2106 Employee business expenses ? Form 1026 is not an individual income tax form
If you are a nurse in Ontario, just go to College of Nurses of Ontario website
Application & membership fees (cno.org)
it has detailed explanation of all fees. Most likely your RN renewal fee is an Annual membership fee, search for Union, or Dues in your tax software, enter it there.
amount should go to