Bar exam fees / course deduction?

[john_b]

My son recently passed his bar exam and is practicing law in NYC. Wants to also take the bar in Texas. He didn't deduct the expenses related to the first one under the notion that this created a new career (I think it was reimbursed by his firm anyway; but that was the logic). Shouldn't the 2nd one be deductible as it is simply a cost of doing business in another state?

Thanks, John B

[Diane Kennedy]

If he has established himself as an attorney and is now expanding his practice, then yes, this is a cost of doing business.

I think that is what you are saying. If he is instead going from being an employee to starting a business, then I'd say it would not be deductible. It's preparing him to start a business.