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New Member
posted Jun 6, 2019 3:52:07 AM

Professional License and Continuing Education Expenses

Spouse is a stay at home parent, but paid to renew her state Physical Therapy License and Continuing Education .  Are these expenses deductible?

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1 Best answer
Level 7
Jun 6, 2019 3:52:09 AM

Unfortunately, you must be employed to deduct an employee business expense such as a license and continuing education

To be deductible, your expenses must be for education that either maintains or improves your job skills, or is required by your employer or by law to keep your salary, status or job.

Expenses to learn a new trade or job or to qualify for a new career aren't deductible.

4 Replies
Level 7
Jun 6, 2019 3:52:09 AM

Unfortunately, you must be employed to deduct an employee business expense such as a license and continuing education

To be deductible, your expenses must be for education that either maintains or improves your job skills, or is required by your employer or by law to keep your salary, status or job.

Expenses to learn a new trade or job or to qualify for a new career aren't deductible.

New Member
Feb 14, 2021 12:26:03 PM

Can I deduct my Washington State Medical License fee and continued medical education expenses?

 

And where in my Turbo Tax return do I enter such data?

Alumni
Feb 14, 2021 12:43:40 PM

@tjkinane 

No, unless you are self employed.

Level 2
Feb 15, 2026 4:29:30 PM

In the case of the WA taxpayer, where there are no state income taxes, there is no way to deduct those professional development expenses. BUT in certain states, e.g., California, such expenses are still deductible as an itemized expense (subject to certain limitations).  Ordinarily, these would be entered as miscellaneous deductions on the deductions page of the Turbo Tax Federal page interview questions, and then transferred over to the state, as the Fed does not allow these deductions.  BUT I don't see any place for that on the Federal side this year (although there is for other transferable expenses, e.g., unreimbursed employee expenses, tax preparation, etc.).  Therefore, look to the individual state return for a place to enter these deductions.