all you said was true

except in her case it does not apply.

the cost of starting a business is deductible, not because they are "ordinary and necessary" business expense, but because there is a separate exception for the cost of starting a business. the exact number I don't recall. But there is such an exception, and there is also a cap on this exception.

her expense are educational related expense. until she receives the license, these are not business expense.

所有跟帖： 

• btw, the money you paid for the licensing exam -caliber- ♂ (91 bytes) () 04/03/2009 postreply 20:03:36

• 如果只是学习费用，这些都是高中以上，抵税途径很多，对吧 -宝安- ♂ (0 bytes) () 04/03/2009 postreply 20:10:07

• not at all, -caliber- ♂ (409 bytes) () 04/03/2009 postreply 20:13:41