My spouse is preparing for the CPA and I am wondering if I can claim her course related expenses while filing 2021 taxes?
Q1. In 2021, there were only exam related and books related expenses. Are these expenses eligibile to claim?
Q2. I paid around 3k for her online courses in 2020 and I forgot to claim that while filing 2020 taxes. If these are eligible, should I amend my 2020 taxes with these? There was also application fees in 2020.
Spouse didn't have any income in 2020 and 2021.