tax return for ERAS/ECFMG

[DyanaN24]

How do I file for a tax exemption for Electronic residency application service (ERAS) related expenses this year that exceed $10k?

[AmyC]

I am going to assume that you are doing a business return and use the ERAS system.  I will assume it is sch C based on the forum. Schedule C (Form 1040), Profit or Loss From Business. Not being you, I am guessing that this is part of your operating needs. If the service was for the tax year, it can go on line 22 which states:

 You can also deduct the cost of books, professional instruments, equipment, etc., if you normally use them within a year. However, if their usefulness extends substantially beyond a year, you must generally recover their costs through depreciation.

If this does not answer your question, please reply with more information.

[DyanaN24]

Thank you. I'm asking as an applicant for ERAS and medical doctor from overseas, applying here as an MD to get a residency/training as a doctor.