I took a $5,000 certification course last year to further my freelance writing career. Does that expense qualify for a tax deduction?

[MinhT1]

If you are already in the business of freelance writing and the course will help maintain or enhance your skills then it is deductible as a business expense.

If you took this course to acquire new skills then it is not deductible.

[jimbo942]

Thanks for the quick response! Well, I'm technically in the business of "content marketing" which encompasses freelance writing, social media management, and SEO. The course I took was primarily focused on SEO, which I was only vaguely familiar with but was actively incorporating into my other content marketing activities. Does that sound like it would qualify?

Thanks again. 

[Hal_Al]

Yes if you actually have income from freelance writing and report it on Schedule C.  The $5000 deduction goes on Schedule C as other expenses.

Alternatively, if the course was taken at an "eligible institution", it may qualify for the Lifetime Learning Credit or the Tuition and Fees deduction.

The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.

Enter your school at the link below, to see if it's on the dept. of education list.

https://fafsa.ed.gov/FAFSA/app/schoolSearch?locale=en_EN

[jimbo942]

Thank you!