If the license is something that is needed to maintain an income and if the payment made to a "supervisor " is a legally required payment then ,and only then, would the cost of the license and associated payments , may be deductible Therefore please reply to the questions asked by Texas Roger and SweetieJean, so we can help you.

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catary1223Author

Licensing for professional counseling. When you are an intern it is required in order to become fully licensed.

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Employee

and the payment? what state ?

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Employee

Not deductible,it is an education expense to qualify for a profession. https://www.irs.gov/publications/p970/ch12.html#en_US_2016_publink1000178656

See this for ed credits https://www.irs.gov/publications/p970/ch12.html#en_US_2016_publink1000178656