Probably not. Education that prepares you for a
new trade or business, or to meet the minimal educational requirements for your
current trade or business, is not deductible for tax purposes.
If you are already working in the medical billing field, and this certification is intended to maintain or improve your skills in your current occupation, then the costs of this certification would be a deductible expense. If you are an employee, the expense would be an Employee Business Expense, deductible on Form 2106. If you are self-employed, the expense can be taken on Schedule C.
For more information, please see IRS
Tax Topics 513
Work-Related Education Expenses.
