Are certified nursing assistant expenses deductible?

[IreneS · Accepted solution]

Yes.  Certain certified nursing assistant expenses are deductible as employee expenses, but with two conditions:

• If you itemize your deductions; AND
• All of your unreimbursed employee business expenses and other miscellaneous itemized deductions added together are more than 2% of your AGI.  [Only the amount over 2% AGI is deductible.]

If you decide to enter these expenses in TurboTax, please follow these steps:

1. Click on Federal Taxes > Deductions & Credits  [In TT Self-Employed:  Personal > Deductions & Credits > I'll choose what I work on].
2. Scroll down to the Employment Expenses section and click on the Start/Revisit box next to Job Expenses for W-2 Income [See Screenshot #1, below.]
   
3. On the screen, Employment Expenses Related to a W-2, mark the Yes button and click Continue.
4. On the screen, Did you have any of these expenses in 2016? mark the Yes button and click Continue.
5. Continue through the interview, entering the requested information.