My wife is a Nurse Practitioner and in 2022 she had to renew several certifications needed to continue seeing patients. Is this expense tax deductible?

[xmasbaby0]

If she is an independent contractor she can put the expense on her Schedule C.  If she is a W-2 employee, the expense is not deductible on your federal return.

Can I deduct job-related expenses on my tax return?

Sorry---W-2 employees cannot deduct job-related expenses on a federal return.  Job-related expenses were eliminated as a federal deduction for W-2 employees by the tax laws that changed for 2018 and beyond.  Your state tax laws might be different in AL, AR, CA, HI, MN, NY or PA.

https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...