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.


1 Answer 1


This can be a good practice question for your spouse (taxes are covered in the REG part of the CPA exam).

Generally, education expenses are not deductible. Qualified education expenses may lead to credits, but these generally refer to a college tuition, not CPA exam training. Read here about qualifying education expenses.

  • Thanks. Yeah, she is keeping REG part for the last. She passed FAR and currently preparing for AUD :)
    – Tan
    Jan 18, 2022 at 14:33

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