My wife paid a fee to a professional organization to receive training and testing to become a certified personal trainer. Can I deduct the certification fees?

[Marketstar]

Unfortunately, your expense would not be deductible, see below:

To be deductible, your expenses must be for education that either maintains or improves your job skills, or is required by your employer or by law to keep your salary, status or job.

Expenses to learn a new trade or job or to qualify for a new career aren't deductible.