Can i deduct the maintenance fee for my husband renewing his license as a radiologic technician?

[xmasbaby0 · Accepted solution]

If he is a W-2 employee--no.    W-2 employees cannot deduct job-related expenses on a federal tax return.

If he is an independent contractor, you can enter his license renewal on his Schedule C with his other business expenses.

W-2 employees cannot deduct job-related expenses on a federal return.  Job-related expenses were eliminated as a federal deduction for W-2 employees by the tax laws that changed for 2018 and beyond.  Your state tax laws might be different in AL, AR, CA, HI, MN, NY or PA.

If you are preparing a return for a state that lets you deduct job-related expenses, the information will flow from your federal return  to the state return, so enter it in Federal>Deductions and Credits>Employment Expenses>Job-Related Expenses