In '16 my wife, while unemployed, finished training to maintain her medical certification. She started employment in '17 & last employed '07. How do I deduct expenses.

[timoely]

Where do I claim expenses the training sessions and recertification fees.

[Marketstar · Accepted solution]

To be deductible, your expenses must be for education that either maintains or improves your job skills, or is required by your employer or by law to keep your salary, status or job.

So, one must be employed in the year paid to deduct this expense.

Expenses to learn a new trade or job or to qualify for a new career aren't deductible.