Language Classes as an Education Expense

June--

I have had a Clinical Psychology private practice for about 12 years. In the past I have had some French speaking patients who were bilingual ie we conversed in English. I speak some French and I would like to speak it better and ideally I would like to offer my services to French-speaking patients.

Can I deduct as a business expense French classes, French language books, membership in French organizations....?

Thanks so much for any help.
Jay
Highland Park, NJ


Hello Jay,

Yours is not a clear cut situation. Were I your tax pro, before I would deduct your costs of learning French I would need to know that you were doing it for a legitimate reason such as expanding your practice, not simply looking for a way to deduct French lessons in the spring in Paris. I would also need you to ascertain the French speaking population in the Highland Park area. For example, if your practice were in Edison, NJ, where there's a very large Indian population, and you said you needed to study Hindi or Punjabi, I wouldn't hesitate to take the deduction.


The IRS will not allow you to deduct as business education any study that prepares you for a new profession. So you will need to show how your study will make you better at what you do or will help expand your business. Statistics on local needs and demographics of the French-speaking population -- such as the number of adult school ESL classes for the French -- would be useful to back up your deduction.

Best,
June