Expending money on a review course to be licensed in an additional state does not constitute money spent to meet the minimal educational standards to enter a profession.
In this case, the person has already entered the field of law, and is simply getting licensed in an additional state. Example 3 in the Regs, which is referenced in the answer, deals with an individual who has yet to become a lawyer (e.g., Taxpayer had only completed 2 years of his law degree prior to leaving school. This in nondeductible because the 3rd year of law school and the initial bar exam review course are considered expenditures required to meet the minimal education requirements to enter the field of law.) He then works temporarily as a research assistant in a law firm - not as a lawyer - and upon returning to school attempts to deduct his 3rd year of tuition and his initial bar exam review course. You noted in your second reply that this is a difficult question.then why did you originally just disagree? While you may disagree with the response provided, it does not make it correct. The original poster IS NOT an attorney in the United States.
The expenses are not deductible if they are required in order to meet the minimum requirements of an existing position, OR prepares you for a new trade or business. The poster cannot meet either of these: can't be an existing attorney in the U.S. so there is not existing position and passing the bar qualifies this individual for a new trade or business in the U.S. I won't list my credentials, but I am certainly qualified to make an informed decision based on the limited facts and I stand by my original response. The poster is more than welcome to follow the decision or find someone that is qualified that may have a different opinion. Preparer's and the IRS have disagreements all the time.
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