What, if any, expenses for my husband's board review course and/or the board exam itself are tax deductible?

We don't itemize at the moment, as we don't have more than the standard deduction without a mortgage, etc. But I do have quite a lot of expenses this year for the above, as he repeated the board review course (in Tampa, FL) and then the exam itself (in FL). So that was 3 trips to Tampa since late June (exam, 2nd board review course, 2nd exam - with lodging, car rental, flight, etc for each trip).

Thanks for your help.

Zip Code: 73142

Hi, Great question.

If you incur a lot of unreimbursed professional expenses, you might be able to itemize your deductions and save some taxes.

Please note that your professional expenses are allowable to the extent they exceed 2% of your income.

For 2009, a married couple can claim the standard deduction of $11,400, or itemized deductions if they can come up with a higher amount. Itemized deductions include unreimbursed professional expenses, state income taxes, and donations to charities. If you have moonlighting income as an independent contractor, you might consider claiming those deductions directly against that income on a Schedule C. I hope this helps answer your question.

Zip Code: 01081