Bar exam expenses for already licensed US attorney?

Forum|Forum|4 years ago
September 29, 2021
1 reply
0 views

Are bar exam expenses and prep deductible if you are already a licensed attorney (i.e. meeting minimal education requirements) and the expenses are related to expanding into additional jurisdictions? It seems like under 26 CFR 1.162-5(c)(1) this may constitute maintaining or improving skills.

Not A Product Question

Anonymous_

Employee

See https://www.irs.gov/publications/p529#en_US_202012_publink10004499

Professional Accreditation Fees

You can't deduct professional accreditation fees such as the following.

Accounting certificate fees paid for the initial right to practice accounting.
Bar exam fees and incidental expenses in securing initial admission to the bar.
Medical and dental license fees paid to get initial licensing.

Critter-3

If you are a W- 2 employee then job-related expenses were eliminated as a federal deduction by the new tax laws that went into effect for your 2018 return and beyond. If you are a W-2 employee you cannot deduct a home office on your federal return, nor can you deduct job-related mileage, etc.

https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...