Generally, expenses to "maintain or improve" do not include expense that "Is part of a program of study that will QUALIFY YOU FOR A NEW TRADE OR BUSINESS." Unless you are the practice administrator, an MBA would almost certainly be viewed as qualifying you for a "new trade or business." If your practice were to reimburse you for specific courses that they felt were of value to the practice, you'd get the best result here. Check IRS Pub 508.

Regarding your second question of where to deduct expenses that DO qualify, during the period that you were an employee, you would take the qualifying, unreimbursed expenses on Schedule A as a Miscellaneous Itemized Deduction.

As a partner in an LLP, IF the LLP agreement specifies that partners are "required" to pay their own continuing education, and such expenses are a "partnership" expense, you could deduct it on Schedule E (see the instructions to Form 1065, Schedule K-1, Part II.) Again, it would be better if the practice were to reimburse you for specific courses that they consider as in the nature of CME (a practice administration course would be reasonable, whereas a finance course probably wouldn't be.) Otherwise, I think you're back to Schedule A.

Gary

Zip Code: garyd@davisandbrandel.com