Where do I enter job training expenses

[c-terry791]

My wife is an esthetician. She paid for training to get certified in new services in which training is required per the state. Where would I put the costs of the classes?

[Coleen3 · Accepted solution]

If she is an employee:

Job-related expenses are reported on Form 2106 (Employee Business Expenses).

1.       Open (continue) your return in TurboTax.

(To do this, sign in to TurboTax and click the orange Take me to my return button.)

2.       In the search box, search for 2106 and then click the "Jump to" link in the search results.

3.       At the Tell us about the occupation you have expenses for screen, enter your occupation.

4.       Click Continue and follow the onscreen instructions. 

If she is an Independent Contractor, it can be included as an "other expense" with Education as the description.

*As of 1/1/2018 Employee Business Expenses are disallowed with TCJA except for :

Qualifying Professions

The following professions qualify for the above-the-line deduction for job-related expenses:

• Performing artists who worked for two or more employers during the year
• National Guard or Reserve member
• Fee-based government officials