licensure /supervision hours

[shano1234]

I am a social worker in MN and I am trying to obtain my social work license that requires me to pay for supervision hours.  The fees I have had to pay in 2023 are over $3000.  I am wondering if I can claim these fees on my 2023 taxes or not?  If I can where do I enter them? I am not changing jobs it is for gaining skills not a new job?

[DaveF1006]

It depends. The federal government does not allow for unreimbursed employee expenses but the State of Minnesota does as an itemized deduction, if you have enough additional expenses to itemize. To report, you would report these in your federal return and then the information will transfer to your Minnesota state return. 

1. Go to federal>deductions and credits
2. Employment expenses>job-related expenses

If after entering these and if you do not see an impact in your Minnesota return, it may mean that you did not have enough itemized deductions to take advantage of this expense.

[hbl3973]

shano1234,

Unfortunately, according to IRS publication 529 , Professional accreditation fees are not currently deductible nor are unreimbursed employee expenses such as training for an improved position.  (They may come back after 2025, but that does you no good now thanks to the Republican tax law changes passed with Trump came to office.)  Also, elsewhere in the TurboTax community, Deduction for retraining for new career notes that training for a new career is not deductible.

The Lifetime Learning Credit might apply if the supervision is part of a program you attend at a qualified educational institution.  The IRS website Lifetime Learning Credit tells how it works and how to check if you are qualified for it.