You don't enter them because they're not deductible.
Fees
to enter a new profession are not deductible. From IRS Publication 529:
"Professional
Accreditation Fees
You
cannot deduct professional accreditation fees such as the following.
- Accounting
certificate fees paid for the initial right to practice accounting.
- Bar exam
fees and incidental expenses in securing initial admission to the bar.
- Medical
and dental license fees paid to get initial licensing."
http://www.irs.gov/publications/p529/ar02.html#en_US_publink100027003
Note
that it doesn't matter that you don't actually enter the new profession. For
example, an individual working as an accountant in a manufacturing firm could
not deduct the CPA exam and CPA licenses costs, even though they never intended
to practice separately as a CPA.
