Are bar exam expenses deductible?

[evanfeely]

Cost of prep course, cost of exam, travel to and boarding during two-day exam?

[RichardG · Accepted solution]

I'm afraid not.  The IRS does not allow taxpayers to deduct costs associated with qualifying for or entering a new trade or business.  If you take a subsequent bar exam after passing the first one, then you can deduct the costs associated with the latter exam, since then you will have officially entered the profession.

[roitmanm]

you can deduct a subsequent exam (i.e., in another state, after passing the first one) as a business expense?

[ksiomkos1209]

To be clear, if you are already licensed in one state, but then tax the bar in a second state, then you can deduct?