Can I deduct a music teacher exam fee?

[diguette375-gmai]

My school administers practice exams to prepare for the state teacher's and music educator's exams. Are the costs of the practice exams deductible? If yes, would that fall under "Books and materials not required"?

[diguette375-gmai]

Edit: You are required to take and pass this practice exam.

[Opus 17]

W-2 employees are not allowed to deduct any work-related expenses for tax years 2018-2025.

Some states allow work-related expenses, if they follow the pre-2018 federal rules.  However, in this case, training and exams needed to meet minimum requirements for your job or career are never deductible.  Expenses (including training and exams) to maintain your basic accreditation (like CPE) or improve your position within your field (like adding a certification to a job you already have) are allowed.  This would include course training materials.