Hello,

I am a recently graduated internal medicine resident who matched to a subspecialty fellowship program in 2010. I traveled extensively in Winter 2010, and there were also fees associated with signing up for the match. I am wondering if I can use these travel and application fees as deductions for my 2010 tax returns.
I read on the IRS website that if a person is traveling in order to obtain a job in a different field then the travel deduction is not allowed. I am not sure if a clinical oncology fellowship training program would fall under this category.


Thanks,
Lauren

Zip Code: 02138

I think they mean that the travel expenses incurred to find your first job in medicine doesn't count. So money spent in connection with your landing your internship or residency wouldn't be deductible. After that, I would say that each job within the field of medicine would not be seen as your entering a new profession.

Keep in mind that while you can't deduct your travel expenses incurred to locate a job in a new trade or business, you can deduct your moving expenses if you move more than 50 miles to a new city in connection with your first job.

Zip Code: 01801