Substitute Teacher Licensure

[UG Marshall]

My wife paid for a substitute teacher license course and a short-term substitute license so that she could teach at the local school. She didn't actually work at the school in 2022, but she completed these courses/licenses pre-emptively. Can we deduct these expenses on our return? 

[ee-ea]

NO

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/employees-deduct-...

but you might get education credits

https://www.irs.gov/publications/p970#en_US_2021_publink1000178673