Can I deduct my real estate appraisal courses?

[mike-stav]

So in the commercial appraisal industry (in Texas but I've heard applies to most states), there are 3 levels of certification. The first two are required by the state. The first is the Appraisal trainee license, and the second is the Certified General Appraiser license. I started to work for a small firm in 2016, I obtained my trainee license in 2017, moved companies in 2017 and started the first class for my Certified General license. From my understanding and reading other questions and websites, it doesn't sound like I can get a deduction for the Trainee license since it qualifies me to start in a new field, but what about the Certified General class? The trainee classes altogether cost around $800 (not including the $300 to get licensed) and this first class for Certified General is also like $800. Any info/advice would be much appreciated.

[Marketstar · Accepted solution]

Yes, you are correct, expenses to learn a new trade or job or to qualify for a new career aren't deductible.

If the Certified General maintained or improved your job skills while employed, or was required by your employer or by law to keep your salary, status or job, you can deduct it.

To benefit from this deduction, you must itemize your deductions.

.

[mike-stav]

So just to make sure, the trainee classes and licensure fees are not deductible. The Certified General class, which yes improves my job skills and is semi-required (as in my employers make sure we're all on track to obtain it), then would be deductible? Additionally, if the company reimburses at all, then is it safest to not deduct it?

[Marketstar]

As I understand your comments, the Certified General is deductible unless reimbursed. However if you are reimbursed with taxable money (included on your W-2) you can still deduct it.