Hal_Al
Level 15

Deductions & credits

By having a license, you are essentially able to "collect" commissions for real estate sales, something you weren't  able to do  before. Getting a license is almost always a "new" profession. Another common example: an accountant may be crunching numbers on his existing job, but becoming a CPA qualifies him to do more. Initial CPA and real estate licenses are almost never deductible and a guaranteed red flag at the IRS.