It could be a Miscellaneous Deductions. Either as an Education expense to "maintain or improve skills required in present work" or as Unreimbursed Employee Expenses.

If you use it to benefit your current employer, then use form 2106.

[link|http://ftp.fedworld.gov/pub/irs-pdf/f2106.pdf|IRS form 2106.]

Unfortunately, these Miscellaneous Deductions are subject to the 2% of adjusted gross income limitation (i.e. the first 2% doesn't count). So you could be out of luck.

See [link|http://ftp.fedworld.gov/pub/irs-pdf/p529.pdf|IRS Publication 529.]

If you use it to benefit your own business, then the expense would be on Schedule C of your 1040 (and you are the proprietor), or the appropriate form for the business type (i.e. partnership, corporation).

I do my own taxes, but INAL, and definitely no tax guru, so YMMV.