Costs of acquiring licenses

Unfortunately, no. At least not as unreimbursed employee expenses. These were eliminated under TCJA. 

You may be eligible for the Lifetime Learning Credit.

Who is an eligible student for LLC?

To be eligible for LLC, the student must:

• Be enrolled or taking courses at an eligible educational institution.
• Be taking higher education course or courses to get a degree or other recognized education credential or to get or improve job skills.
• Be enrolled for at least one academic period* beginning in the tax year.

Academic Period can be semesters, trimesters, quarters or any other period of study such as a summer school session. Academic periods are determined by the school. For schools that use clock or credit hours and do not have academic terms, the payment period may be treated as an academic period.

Related expenses. Student-activity fees and fees for course-related books, supplies, and equipment are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance.

EXPENSES THAT DO NOT QUALIFY

Qualified education expenses do not include amounts paid for:

• Insurance,

• Medical expenses (including student health fees),

• Room and board,

• Transportation, or

• Similar personal, living, or family expenses.

This is true even if the amount must be paid to the institution as a condition of enrollment or attendance.