Merchant Mariner Certification

[TaxTackler]

Are educational classes for Merchant Marine Re-Certification expenses deductible?

TIA

[dascpa · Accepted solution]

As a W-2 employee, no. That went away in 2018. See Form 2106 and Miscellaneous Itemized Deductions in your CPE manuals.

[IRonMaN]

But maybe yes on the state, depending on which of the 53 states you live in.

[TaxTackler]

District of Columbia...