Anonymous
Not applicable

Deductions & credits

Yes.  You can deduct the expense on Schedule C if you qualify as a real estate professional and on Schedule A if you don't.

See:

https://ttlc.intuit.com/questions/3587619-do-i-qualify-as-a-real-estate-professional

https://turbotax.intuit.com/tax-tips/self-employment-taxes/tax-tips-for-real-estate-agents-and-broke...

"Licenses and Regulatory Fees" as unreimbursed employee expense on Schedule A:  https://www.irs.gov/publications/p529#en_US_2016_publink100026944