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