To be deductible, educational expenses must enhance your skills in your current profession. If the course of study qualifies you for a new trade or business, then you can't deduct the cost of the education.




Here's what we've seen with our clients. Dentists studying a dental specialty such as endodontics or orthodontics generally deduct the cost of that education, since a practicing dentist is allowed to deduct the cost of studying a speciality. However, a nurse who studies to become a nurse practitioner is not allowed to deduct the cost of that education.




So, I guess you need to figure out whether your studies will qualify you for a new trade or business, or enhance your skills in your current trade or business.

--- --- --- --- --- --- --- --- ---

Replying to:

I am an oral and maxillofacial surgery resident, which means that I have completed 4 years of dental school and now my residency program is six years in length, 2 of which I am a full-time medical student (without salary) and will receive a medical degree.


Can I fully deduct the tuition cost of the medical education as an itemized miscellaneous deduction? I believe that technically, it passes all of the tests (although it qualifies me for a new profession [medicine vs. dentistry], I must receive the degree to continue in my program, therefore it is a job requirement).

Zip Code: cpa@mdtaxes.com

Thanks for the prompt reply.




I believe that the medical school tuition does qualify for deduction, as it is a requirement of my current job, and will improve upon skills in my current profession. Oral and maxillofacial surgery is a dental specialty, not a medical specialty, therefore the medical degree doesn't qualify me for any new profession (technically, I would have to undergo additional medical residency training to practice medicine with a license).

Zip Code: rm910@columbia.edu