f*****y
发帖数: 464 | 1 在网上搜出来税务律师给的答案，供大家参考。
http://www.avvo.com/legal-answers/ecfmg--usmle-exams-expenses-i
my husband is (international medical graduate) and he is required to take
USMLE tests to allow him practice medicine n the USA, for that he need to
buy books, online programs, new IPAD plus the exam fee.
can claim those in 2011 tax? if yes under what category?
thank you
Expenses made in preparation of entering a field are not deductible as a
business expense. Since this exam will allow him to practice in the US, I
would say the expenses are not deductible. As attorneys, we face this with
the bar exam The position of the IRS, is that even if you are licensed in
one state, preparing for the bar in another state is not deductible because
it allows you to practice in a new geographic area. Therefore, their
position is that these expenses are incurred to enter a field, as opposed to
improving the skills of a person already in the field.
Once he is licensed to practice in the US, there is little doubt that any
ongoing educational expenses will be deductible. But these tests that allow
people to practice in a specific area are where the IRS draws the line.
Generally, any expenses incurred after being licensed are deductible, and
any previous to that are not.
These are likely not deductible as educational expenses because you will
find that whoever he is taking the prep course through will not be
considered a valid educational institution for these purposes.
Christopher Larson
Insight Law
www.insightlawfirm.com
Mr. Larson is absolutely correct. According to the IRS regulations, the
expenses to enter a new profession are personal expenses and non-deductible.
Once your husband is a doctor and decides to enter into a specialty, the
expenses of this endeavor would be deductible because it is not a new
profession, but enhancing an existing profession | z***0
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