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marissa-mowery
New Member

Deducting bar exam expenses

I'm wondering where is the best place to enter information related to Bar Review and Bar Exam expenses, which I had to do for my job. Does anyone have an idea? Thanks.
1 Reply
bwa
Alumni
Alumni

Deducting bar exam expenses

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.


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