My wife is (international medical graduate) and she is required to take USMLE tests to allow her practice medicine in the USA, is her expenses is deductible ?

[hamedmas]

I have to question first is that deductible? if yes how can I claim that?  I could not find ECFMG in the list of school in IRS website and I do not know can consider she as  a student  or not ?

[RichardG]

Unfortunately, tests and other expenses to qualify a taxpayer for a new line of work are not tax deductible.