https://ttlc.intuit.com/community/tax-credits-deductions/discussion/can-we-deduct-the-cost-of-courses-and-exams-for-my-wife-to-become-licensed-in-occupational-therapy/01/3759590#M358756 We spent ~ $800 on the exam and exam prep from the NBCOT (National Board for Certification in Occupational Therapy). Thu, 05 Feb 2026 03:26:51 GMT davisareynolds 2026-02-05T03:26:51Z https://ttlc.intuit.com/community/tax-credits-deductions/discussion/can-we-deduct-the-cost-of-courses-and-exams-for-my-wife-to-become-licensed-in-occupational-therapy/01/3759590#M358756 We spent ~ $800 on the exam and exam prep from the NBCOT (National Board for Certification in Occupational Therapy). Thu, 05 Feb 2026 03:26:51 GMT https://ttlc.intuit.com/community/tax-credits-deductions/discussion/can-we-deduct-the-cost-of-courses-and-exams-for-my-wife-to-become-licensed-in-occupational-therapy/01/3759590#M358756 davisareynolds 2026-02-05T03:26:51Z https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-can-we-deduct-the-cost-of-courses-and-exams-for-my-wife-to-become-licensed-in-occupational/01/3759594#M358757 <P>No. Those costs are not deductible.&nbsp;</P> Thu, 05 Feb 2026 03:30:59 GMT https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-can-we-deduct-the-cost-of-courses-and-exams-for-my-wife-to-become-licensed-in-occupational/01/3759594#M358757 Bsch4477 2026-02-05T03:30:59Z https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-can-we-deduct-the-cost-of-courses-and-exams-for-my-wife-to-become-licensed-in-occupational-th/01/3759596#M358758 <P>No, you cannot deduct those expenses on your tax return.</P> <P>&nbsp;</P> <P>According to <A href="https://www.irs.gov/publications/p970" target="_blank">IRS Publication 970</A>, you cannot deduct education expenses (including exams and prep courses) if they are part of a program of study that will <A href="https://www.irs.gov/publications/p970#en_US_2024_publink1000178667:~:text=in%20State%20A.-,Education%20That%20Qualifies%20You%20for%20a%20New%20Trade%20or%20Business,-Education%20that%20is" target="_blank">qualify you for a new trade or business</A>.</P> <P>&nbsp;</P> <P>Even if your wife has a degree in a related field, the IRS views the exam as the "minimum educational requirement" to become a licensed Occupational Therapist. Because she cannot practice as a licensed OT without passing the exam, the cost of getting it is considered a personal expense, and it is not deductible.</P> Thu, 05 Feb 2026 03:34:58 GMT https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-can-we-deduct-the-cost-of-courses-and-exams-for-my-wife-to-become-licensed-in-occupational-th/01/3759596#M358758 MindyB 2026-02-05T03:34:58Z