Medical Board Certification - are fees deductible?

Discussion in 'Tax' started by Joe K, Apr 29, 2009.

  1. Joe K

    Joe K Guest

    My kids have to take National and State boards for medical licence. Each costs about
    2300.00

    Since they also work part time am wondering if the fees are deductible against income?

    If so, what is that section or deduction called, ie. what form or where would I
    indicate this on a return?

    The board exams are not part of their school costs as the state and national boards
    are administered and paid to totally separate entities.

    Thank you.

    --
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    Joe K, Apr 29, 2009
    #1
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  2. In article <>,
    Joe K <> wrote:
    >My kids have to take National and State boards for medical licence. Each
    >costs about
    >2300.00
    >
    >Since they also work part time am wondering if the fees are deductible
    >against income?
    >
    >If so, what is that section or deduction called, ie. what form or where would I
    >indicate this on a return?
    >
    >The board exams are not part of their school costs as the state and
    >national boards
    >are administered and paid to totally separate entities.



    Assuming this is being considered for a Schedule C or a Schedule A
    deduction, the general rule is that tests for a license or
    certification for the first time are not deductible. Renewals
    in connection with your trade or business may be deductible.
    --

    ArtKamlet at a o l dot c o m Columbus OH K2PZH

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2007) - All rights reserved. >>
    << ------------------------------------------------------- >>
     
    Arthur Kamlet, Apr 29, 2009
    #2
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  3. Joe K

    Dick Adams Guest

    Arthur Kamlet <> wrote:
    >Joe K <> wrote:


    >> My kids have to take National and State boards for medical
    >> licence. Each costs about 2300.00
    >>
    >> Since they also work part time am wondering if the fees are
    >> deductible against income?
    >>
    >> If so, what is that section or deduction called, ie. what
    >> form or where would I indicate this on a return?
    >>
    >> The board exams are not part of their school costs as the
    >> state and national boards are administered and paid to
    >> totally separate entities.


    > Assuming this is being considered for a Schedule C or a Schedule A
    > deduction, the general rule is that tests for a license or
    > certification for the first time are not deductible. Renewals
    > in connection with your trade or business may be deductible.


    If passing this exam is required before a Med School grad
    can work in a hospital as an intern, then IMRHO the cost
    falls under the general rule above and it most likely is
    not deductible.

    There are exceptions to the general rule. But, as expected,
    they are based on facts and circumstances. We need more
    information form which to make an informed guess in this
    case.

    An example would be a Pharmacy student having passed the
    Pharmacy Technician license and working as one in a Pharmacy,
    may be able to deduct the cost of the Pharmacist exam because
    he/she is working in the industry.

    Myself and many others I know wrote off the cost of Graduate
    Business School as Continuing Professional Education because
    we had Profesional Certifications that required 40 hours of
    relevant CPE credits each.

    Lots of things are possible if you plan in advance.

    Dick

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2007) - All rights reserved. >>
    << ------------------------------------------------------- >>
     
    Dick Adams, Apr 30, 2009
    #3
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