tax deduction for mandatory nursing education and renewal of nursing license?

[cdreamsjan]

nursing education and license renewal

[MaryK4]

For federal tax years 2018 through 2025, W-2 employees cannot deduct unreimbursed job expenses.  Under the Tax Cuts and Jobs Act (TCJA), the miscellaneous itemized deduction for unreimbursed employee expenses is suspended. You cannot deduct license renewals or continuing education units (CEUs) on your federal return if you are a staff nurse.

However, some states (such as Alabama, Arkansas, California, Hawaii, Minnesota, New York, and Pennsylvania) still allow these deductions on state tax returns. You should enter your expenses in TurboTax’s federal section so they can flow into your state return.  You can enter these in the Deductions & Credit section if you live on one of these states.

If you are an independent contractor (e.g., travel nurse or per diem receiving a 1099-NEC), these costs are fully deductible as business expenses on Schedule C.

[Hal_Al · Accepted solution]

Q. Is there a tax deduction for mandatory nursing education and renewal of nursing license?

A. No, not for employees receiving a W-2.

Q.  Is there a tuition tax credit for mandatory nursing education and renewal of nursing license?

A. If the courses were taken at a recognized college or vocational school (educational institutions eligible to participate in the student aid programs administered by the Department of Education),  you can  take the Lifetime Learning Credit (but not the American Opportunity credit). The LLC is 20% of tuition paid.