I am a paralegal and obtained my certification and advanced certification in 2023. Can I claim these expenses as a deduction even if I am not self-employed and where?

You could claim the expense under an education credit.   There are two credits available, the American Opportunity Tax Credit and the Lifetime Learning Credit. 

 

The American Opportunity Tax Credit (AOTC) for the first four years of college when working towards a degree.

• Maximum credit is $2,500 per eligible student
• Must be enrolled at least half-time for at least one semester during the tax year at an eligible educational institution
• Up to $1,000 can be refunded to you

The Lifetime Learning Credit for undergraduate, graduate, and professional degree courses, including ones to improve job skills. This one has no limit on the number of years you can use it.

• Maximum credit is $2,000 per tax return
• Can be used when you're only taking one class at an eligible educational institution
• You don't need to be working toward a degree
• None of the credit is refundable

To read more about education credits see the following:

 

What education tax credits are available?
What are qualified education expenses for the American Opportunity and Lifetime Learning credits?

 

 

Thank you. I have reviewed the Lifetime Education Credit section but it wants me to enter the school name. The Lifetime Education Credit has a question on whether you were enrolled in school, full-time, part-time and less than part-time. The certifications I received were through national association, not a school. It does not seem to apply. I had to pay $800.00 for application fees, and continuing education. I would like to be able to claim these fees but I am not sure where to do or if it applies in my situation. Any additional thoughts on this?

Both credits (American Opportunity Credit and Lifetime Learning Credit) require that the school be an "Eligible Education Institution"

 

You can ask the school if they are eligible, and if not, the credits are not applicable to you. 

Or use this link to look up the school.

 

According to the IRS:

"An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions meet this definition. An eligible educational institution also includes certain educational institutions located outside the United States that are eligible to participate in a student aid program administered by the U.S. Department of Education. The educational institution should be able to tell you if it is an eligible educational institution.”