Can an IT Certification be a tax deduction?

Please read IRS publication 970.

If your employer requires it, you might be able to squeak it by as an employee business expense, but it's virtually worthless as you spent $500 and you lose 2% of your AGI before you can itemize it.

As for the lifetime credit, you have to take the classes at an eligible institution. Many schools don't qualify:

Eligible educational institution. An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. The educational institution should be able to tell you if it is an eligible educational institution.

Professional Certification Tax Deduction

If this is required by your employer and not reimbursed by him then you can claim it subject to the 2% rule. More than likely it won't benefit you.

If this is education for a career then depending on the type of school you may be able to claim a Lifetime Learning Credit or the Hope Credit on your income tax return.

If you are not IT certified, you have no deduction.

Helen, EA in PA