I have made a practice of deducting it in past years, and have not had a problem with it. Generally, just make sure to keep around the documentation that shows what you paid for your prep and the exam itself.
Theodore Jonathan Casser
SCJP/SCSNI/SCBCD/SCWCD/SCDJWS/SCMAD/SCEA/MCTS/MCPD... and so many more letters than you can shake a stick at!
Since I have been working as a developer I have tried to write off all my cert trainning books, practice exams, and any exam fee that.
Most years it is not worth while to itemize, just take the standard $200 educational deduction. One year I was needed to hemorrhage cash into education or donations. I decided to work on the SCEA and pay for some sun ed courses myself. Those were deducted.
[ February 12, 2007: Message edited by: peter cooke ] [ February 12, 2007: Message edited by: peter cooke ]