It depends... if you have paid the certification to become a trainer, they are not tax deductible. The IRS does not allow a deduction for certification that prepares you for a new trade/job.
If you have been a trainer already and got the certification to improve your skills, you can deduct them.
If you are an employee, you can deduct them as job-related expenses:
- Federal Taxes
- Deductions & Credits (you may have to select See all tax breaks)
- Employment Expenses
- Job-Expenses for W2 Income
If you are self-employed, the costs are your "business" expenses:
- Federal Taxes
- Wages and Income
- Business Items, Select Business Income and Expenses - follow the interview questions; you would report the income as if you own a business; you will be able to enter your income and expenses