Can I deduct my real estate broker pre-licensing class? If so, where I do put the deduction

[Opus 17 · Accepted solution]

You can deduct work related training to maintain or improve your skills in your present job or career but not to meet the minimum requirements for a job or to change careers.

Then, if you are a W-2 employee, this deduction was eliminated in tax reform for 2018 to 2025.

If you are a W-2 employee working on your 2017 tax return, this would go under job-related expenses.  It is an itemized deduction subject to the 2% rule so you may not see any actual savings depending on your other tax situations.

If you are self-employed, it would be an expense on your schedule C.

[patrick-loyd]

Thank you!!!!