Can I deduct a job training course?

Q: I am a Quality Assurance consultant. I took a course in automated testing that I paid for out of my own pocket. Can I deduct this? I saved my receipt as well as the copy of the certificate received. If this is deductible, what else would I need? --Chris, Stoughton

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: As long as the education enhances your skills, without qualifying you for a new profession, AND you are NOT entitled to reimbursement from your employer, you may deduct the education expenses, including course materials and travel to and from the course (use the standard mileage rate of $ .36/mi, if you drove in your own car). You will need to itemize your deductions, in order to claim the expenses on Schedule A under Miscellaneous Itemized Deductions, subject to the reduction for 2% of Adjusted Gross Income.