I graduated a dental assistant program, i had to pay out of pocket for two of the certification tests. Can i deduct them?

[NicoleU · Accepted solution]

In order for the certification test to be deductible, it must be for education that maintains or improves your skills or that meets legal or employer requirements and to maintain your current employment, status or pay level.

However if the certification tests were necessary to meet an employer’s minimum requirements for a new position or to qualify for a new trade or business, they are not deductible.

[mheathers1]

When I file my taxes, where would I enter these expenses?

[NicoleU]

You would enter the expenses by going to Federal Taxes, Deductions & Credits, Employment Expenses, then "Job Expenses for W-2 Income" click Start

[mheathers1]

Thanks, you've been helpful

[NicoleU]

Your Welcome

[mheathers1]

If it were for education, where would I go?

[NicoleU]

A correction was made. "However if the certification tests were necessary to meet an employer’s minimum requirements for a new position or to qualify for a new trade or business, they are not deductible." I apologize for that.

[mheathers1]

Oh okay, I took the test during school basically to improve my education on the subject not much for employment requirement.

[NicoleU]

Your school or dental assistant program, may qualify as an Education Credit, per the IRS, "An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. The educational institution should be able to tell you if it is an eligible educational institution."

If the school or program falls within this IRS eligibility information, then the institution or school would have issued you a Form 1098-T, as a result. I would suggest confirming that with you school first.

If so & once confirmed,  you would need to click Federal Taxes, then click Deductions & Credits,  look for Education, Expenses and scholarships.

[mheathers1]

Yes I got the 1098-T from the school, I'll follow up with the school and check thanks