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.
