Bar Review Course Deductible to get Licensed in 2nd State?

[jasdlm]

Client is a practicing attorney in one State. Takes a job in another State but has to sit that State's Bar exam in order to fulfill the requirements for the Job. In this particular case, I am wondering if the Bar Review fees and exam costs would be deductible.

I think yes because 1) it is required by the employer (she had the job before she sat the bar), but I can also see 'no' because it would be a minimum requirement for working in the field in the new state.

I have researched and cannot find a specific answer for bar expenses for a second state. (I know they would not be deductible the 1st time around because they qualify the taxpayer for a new profession.)

Thanks.

[michaelmars]

i would take it

[Pacun]

I would take that and moving expenses too.

[kcjenkins]

Yes, it does not qualify her for a new profession, just for that particular job in the same profession.

[jklcpa]

I agree with the other, and I would take it too.