For medical school the MCAT is necessary. For Pharmacy School the PCAT is necessary. Many other entrance exams exist for various schools. Are the fees to take these exams tax deductible? The tax rules say:
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Related expenses. Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. The line "paid to the institution" I believe to be the killer. Harcourt is the company doing most of these tests and they aren't the educational institution, so I don't think those fees are tax deductible. Anyone want to tell me I CAN take this tax deduction and why? Becuase of the "paid to the institution" remark I do feel validated to take the application fees as deductions because they are necessary for enrollment and they are paid to the institution. Even though I will not attend each instituition I apply, I plan to take the deductions for ALL application fees since I have to pay the fee in order to attend the institution. Anyone want to tell me I CANNOT take this tax deduction and why? Thanks,Sean
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