Originally Posted by YYWG
Tax law is pretty simple. Pay to get the job, no tax deductibility. Pay to maintain/enhance earning capacity, tax deductible.
Pay after is therefore the best optionif you are unemployed beforehand.
HOWEVER, if you earn a living as a pilot and the endorsement lets you earn more, deductible. Doesn't really matter.
PM
Not true, you must be paying for something that increases your earning capacity with your
current employer. So, pay after.