My wife is returning to physician work in 2019. She had cancer and stopped working for 4 years. She incurred expenses in 2018 to get continuing medical education, medical license, DEA, etc but did not work at this job in 2018. (She begins in March 2019).
Of note, she did teach part time in the same field at a community college, so she has a W2 income from 2018 (her income 2018 and expenses are nearly the same ~8k)
