nurse state board examination deduction

[Thad]

Can a client take a deduction for a state board examination for certification?

[taxxcpa]

No deduction is allowed for exam fees or other expenses to get a new license such as a CPA license, law license, RN license, MD license or a drivers license.
After you get the license, you can deduct CPE required to maintain the license and license fees, but no deduction until after the license is effective.