I know you cannot itemize the cost of interviewing for residency because it is considered a "first job". Can I itemize the cost of looking for a position after residency? I assume a residency position would be considered a first physician job, but I can see how this might be questioned. Thanks for all of your help.

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I would say that your medical residency establishes you in the trade or business of being a physician, and would therefore allow you to deduct the costs associated with finding your next position.

I guess the IRS could question this, however, based on all the FICA refunds they are receiving from your colleagues taking the position that they are still "students" for FICA tax purposes.

Good luck with new job!

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