IT certification deductible

[leoingle]

I am a network engineer.  I take online courses and IT certification test that have nothing to do with college.  It is not required by my job, but I do it to progress my knowledge and move up the ladder.   Would what I spend on the online study courses and the cost I pay for the certification test be deductible?

[Bsch4477]

If courses are at a recognized education institution you could claim Lifetime Learning Credit for tuition expenses but you can’t deduct anything for the expense of the certification test. 

[Hal_Al]

No.

Starting in 2018, employees  (W-2 recipients) are no longer able to deduct any job expenses, including continuing education. 

Deductions on the state return may be allowed  in AL, AR, CA, HI, MN, NY or PA.  If so, this will come up in the state interview, in TurboTax. 

 Even in the "old days" , job expenses were only a misc. itemized deduction.  You only got to deduct that portion of  your misc. itemized deductions that exceeded 2% of your AGI,  and then only if your total  itemized deductions exceeded the standard deduction (which was doubled under the 2018 tax law. .  (2% rule explained: https://ttlc.intuit.com/questions/2902781-what-is-the-2-rule ).

Since the courses were not taken at an "eligible institution" ("online courses and IT certification test that have nothing to do with college"), the cost is not eligible for an education credit (Lifetime Learning Credit).

[Bsch4477]

As noted it’s important to determine whether your school is an eligible institution. 

Eligible educational institution. An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to par- ticipate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredi- ted public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions.
The educational institution should be able to tell TIP you if it is an eligible educational institution.