Can I deduct the cost of a certification examination?

[corey-heidt]

Can a professional certification exam cost be added to educational expenses (as I paid for it as a student)?

[NicoleU]

In order for the certification test to be deductible, it must be for education that maintains or improves your skills or that meets legal or employer requirements and to maintain your current employment, status or pay level.

However, if the certification exam was necessary to meet an employer’s minimum requirements for a new position or to qualify for a new trade or business, it is not deductible.