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Bar exam expenses for already licensed US attorney?
Are bar exam expenses and prep deductible if you are already a licensed attorney (i.e. meeting minimal education requirements) and the expenses are related to expanding into additional jurisdictions? It seems like under 26 CFR 1.162-5(c)(1) this may constitute maintaining or improving skills.
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Bar exam expenses for already licensed US attorney?
See https://www.irs.gov/publications/p529#en_US_202012_publink10004499
Professional Accreditation Fees
You can't deduct professional accreditation fees such as the following.
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Accounting certificate fees paid for the initial right to practice accounting.
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Bar exam fees and incidental expenses in securing initial admission to the bar.
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Medical and dental license fees paid to get initial licensing.
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Bar exam expenses for already licensed US attorney?
If you are a W- 2 employee then job-related expenses were eliminated as a federal deduction by the new tax laws that went into effect for your 2018 return and beyond. If you are a W-2 employee you cannot deduct a home office on your federal return, nor can you deduct job-related mileage, etc.
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