In a program called "Texas Teachers" that helps teachers with becoming certified and getting teaching jobs. The program is $4000 and needed to keep job. How do I deduct?

[MinhT · Accepted solution]

Yes, you can deduct this cost as a job-related expense if the program is required by your employer or helps maintain or improve your skills in your present occupation.

Job-related expenses are subject to the 2% rule and you can only claim the excess over 2% of your adjusted gross income.

Please note that Itemized Deductions will only "help" when they exceed your standard deduction.

For 2017, standard deductions are:

For a taxpayer under 65, not claimed as a dependent:

• $6,350 for Single
• $12,700 for Married Filing Jointly, or Qualifying Widow(er) with dependent child
• $9,350 for Head of Household
• $6,350 for Married Filing Separately
• If you are over 65 or blind, add $1,250 for each instance or add $1,550 each instance if single and not a surviving spouse

You can deduct your job-related expenses by following these steps:

• In TurboTax, open your tax return
• Click on Federal in the left-hand column, then on Deductions & Credits on top of the screen
• Scroll down to All Tax breaks, locate the section Employment Expenses and click on Show more
• Click Start next to Job expenses for W-2 Income.

[Hal_Al]

 "Getting teaching jobs" and "needed to keep job" are two different things for tax purposes. Education to qualify you for a new job is not deductible as a job expense. Education to improve the skills of your current job and/or required by your employer are deductible.

If the school that gave the course is an "eligible institution", the tuition may qualify for a tuition credit or adjustment to income ("above the line" deduction) without regard to your employment status.