Can I deduct the cost of my physical therapy license renewal or the cost to obtain a license in a new state?

[re2boys]

Are you employed or self employed as a physical therapist?

[kegeane]

I am not self employed - I work for someone else

[re2boys]

You can deduct the cost of a state license as an unreimbursed business expense under itemized deductions subject to the 2% limitation.  To get any tax benefit, the total of all unreimbursed business expenses must exceed 2% of your adjusted gross income.

[re2boys]

@njmck777.   This is a two year old question.  Changes in the tax law no longer allow for deductions subject to the 2% limitation.