Well there is more to it than that. First, it depends on the certification that you were paying for, that will determine if you qualify. Also, if you do qualify, you can’t write off the entire amount. There are limits. You can get adjustments to your gross income for some of it, deductions for some of it (if you itemize), and there also two credits that you may qualify for (assuming you have not already used them), the Hope Learning Credit and the Lifetime Learning Credit. Also, you won’t be able to deduct the room, board, and/or travel expenses to get there. If you want more info, just PM me, I am studying for my CPA and I just covered this area of the tax code.