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Tax Deductions
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Re: Fellowship Deductions

I would say that all of those expenses would qualify as deductible professional expenses. However, if the pulmonary boards were the first exams your husband was taking to meet the minimum requirement to practice medicine, then those costs most likely would not be deducitble.

Remember, any time you do something that qualifies you for a new trade or business, those costs aren't deductible. That's why you don't deduct med school tuition as a professional expense.

Any time you do something that improves your skills in your current profession, that is deductible. Specialty board exams taken by a licensed physicisn would meet this threshold.

Hope this helps.

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