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Level 2
posted Jun 6, 2019 11:02:12 AM

Professional memberships. I have exams I must pass to receive my architectural license. Can I deduct the cost of the exams as a out of pocket work expense?

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1 Best answer
Intuit Alumni
Jun 6, 2019 11:02:14 AM

You could have reported the expenses if you were already in that line of work. You cannot deduct the expenses if they are for a NEW career. 

Job (W-2) expenses were reported on Schedule A and only if they were over 2% of your AGI, however the Tax Cuts and Jobs Act has eliminated that deduction for tax year 2018 and beyond.  

Please click the link below for more information. 

 

Click here for IRS Pub 590

 

[Edited 03-10-20 | 06:39PM] 

 

 

2 Replies
Intuit Alumni
Jun 6, 2019 11:02:14 AM

You could have reported the expenses if you were already in that line of work. You cannot deduct the expenses if they are for a NEW career. 

Job (W-2) expenses were reported on Schedule A and only if they were over 2% of your AGI, however the Tax Cuts and Jobs Act has eliminated that deduction for tax year 2018 and beyond.  

Please click the link below for more information. 

 

Click here for IRS Pub 590

 

[Edited 03-10-20 | 06:39PM] 

 

 

Level 15
Jun 6, 2019 11:02:16 AM

You can deduct licensing costs to maintain your credentials in the field you currently work, but not to qualify to work in a new career.

Also, for W-2 workers, the deduction for all work-related expenses is eliminated starting in 2018.  If you are a W-2 employee, you should discuss a reimbursement arrangement with your employer since the expense will no longer be deductible.