Can I deduct for supervision I paid for my counseling license?

[homeschlr]

I am in private practice

[Mike9241]

costs to qualify you for a new position are not deductible

if this was to improve your skills it would be, but not to obtain a new position

[homeschlr]

Thank you. I guess that is the reason for my question. My position will not change. The supervision is required by the state to get a license, but I am already working in private practice and therefore the position will not change. The purpose is to hone skills and to receive feedback /learning while working towards license hours. Thanks.

[ThomasM125]

It would be deductible as a business expense if you file a business schedule or business tax return, assuming it is an ordinary and necessary expense of your business.

[rtica3]

Hi! I understand I cannot claim supervision hours to obtain my therapists license, however, I am currently working part time as a therapist intern. Does that qualify me at all? How about my licensure exam fees? 

[MonikaK1]

If you are working as an employee, you are not able to claim employee business expenses on a 2023 Federal tax return.

Some states allow employee business expenses as itemized deductions. However, the costs associated with obtaining a license are not deductible. Expenses to learn or to qualify for a new trade or job aren't deductible.

Once you are licensed, you can claim expenses such as continuing education, and the cost of renewing your license, but only if you are in a state, such as California, that still allows those deductions or if you are self-employed.

See this tax tips article for more information about employee business expenses.