First of all, thanks to all who contribute to this great site. As the husband of a first year medical resident, all of your knowledge has cleared up a ton of my questions this tax season.

So far I have gathered that medical school tuition in general does not qualify for a Lifetime Learning credit or other deduction since it is technically considered training for a new profession.

However, a friend who is a second year medical resident recently told me that there was a special, one-time deduction or credit available for first year residents which he took on his taxes last year. I couldn't find any information on it. Anyone know of any other potential deductions or credits available to first year medical residents, besides interest paid on student loans?

Thanks very much for your time.

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I am not aware of any special one time credits for medical students.

However, if your husband is still a medical student, he's paying tuition, and assuming you meet the other qualifications (joint filing, income level, etc.) there is nothing preventing you from using the Life Time Learning Credit. The fact that he is "training for new profession" doesn't prevent you from taking this credit.

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