I'm unclear on my ability to deduct board certification fees. I'm a psychiatrist, and my job requires that I be board certified, although I can practice in the community without being board certified. Can I deduce the board exam fees, as well as the travel expenses involved in getting to the exam site?

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While the rules governing these type expenses are quite simple, applying them isn't so straightforward.

Here is the rule. Anything you do that qualifies you for a new trade or business isn't tax deductible. That's why medical school is never deductible.

But for your board fees, you make an interesting argument. You say that you can practice in your field without ever passing these board exams. If that's true, it seems that the board exam does NOT qualify you for a new trade or business, and should be allowable as a professional expense.

Once you're board certified, any subsequent board exams you take related to maintaining your current certification would be deductible.

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Thanks for the answer to that question. I am in a similar situation where was wondering if I can deduct board certification and expenses. I can work without ever being board certified but it is better to become board certified and some jobs require it.

The other question I have is if I moonlight at the hospital that I work regulary as a resident can I deduct those miles since I am working in a different capacity or is not allowed since it is my primary work location?

Thanks.