This is the latest information that I have run across. Sorry if this is duplicate information. Ultimately, it says that monies expensed for certification can be deducted. (not sure if employee hours can be justified or just the certification fees for the registrar) There are no forms - just the act of remembering to deduct these fees during tax season.
I hope this helps!
It can be found in the IRS regulations under 26 CFR Part 1.263(a)-4 and example 4 under that heading. I am attempting to attach a file and have included the text below for convenience.
(4) Certain memberships and privileges—(
i) In general. A taxpayer must
capitalize amounts paid to an organization
to obtain, renew, renegotiate, or
upgrade a membership or privilege
from that organization. A taxpayer is
not required to capitalize under this
paragraph (d)(4) an amount paid to obtain,
renew, renegotiate or upgrade
certification of the taxpayer’s products,
services, or business processes.
(ii) Examples. The following examples
illustrate the rules of this paragraph
Example 4. Business process certification. Z
corporation, a manufacturer, seeks to obtain
a certification that its quality control standards
meet a series of international standards
known as ISO 9000. Z pays $50,000 to an independent
registrar to obtain a certification
from the registrar that Z’s quality management
system conforms to the ISO 9000 standard.
Z’s payment is an amount paid to obtain
a certification of Z’s business processes and
is not required to be capitalized under this