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    Dentistry Residency

    Hello all. Long time listener, haven't called in a while...I appreciate all who contribute to this board.

    My client's wife graduated Dentistry School a few years ago and worked for a general practice firm for a couple of years. She recently has decided to enter a residency program in NY, we're in TX, for 2 years to learn Pediatric Dentistry.

    My client wants to know if her living expenses while in NY are deductible since she will be renting a home there, meals away from home, etc.

    My thought is that although she will incur expenses while working within the same profession, this will not be considered a temporary job assignment because a: It will last beyond 1 year and in fact 2 years and b: if she has entered a residency to "learn" this trade, it is not a trade that is the same profession she currently holds.

    I am conflicted because she is already a DDS that has worked in a practice but she has never been a Pediatric Dentist and never has entered a residency program.

    Will the IRS treat her like all medical residents and not allow any living expenses while in the program?

    I don't have much experience with medical professionals; obviously. Thanks all.
    Circular 230 Disclosure:

    Don't even think about using the information in this message!

    #2
    see my post

    about nurse.

    Comment


      #3
      One year is

      a major time line. At the time an assignment is reasonably expected to last more than one year it is no longer a temporary location and that becomes the "tax home" of the taxpayer. Since going in she expects to be there more than one year this is a relocation for work purposes, not a temporary job location.
      AJ, EA

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