Medical professionals across the country are constantly paying costs to maintain their credentials, whether it’s for licensing fees, membership to an association, training courses, conferences, or skills workshops.
As tax time approaches, many of these individuals may wonder if they can deduct these Continuing Medical Education (CME) costs from their taxes. This guide aims to help by going over the rules about deducting CME and which types of CME qualify.
(CMEList is not a tax professional, and you should discuss any tax‑related questions with a qualified advisor.)
Can You Deduct CME From Your Taxes?
Yes, you can generally deduct most CME costs from your taxes in the USA. However, there are plenty of rules around which types of CME are deductible, and who can deduct them. Whether you can deduct these or not varies depending on whether you’re self-employed or an employee, if the education is related to your current trade, and more.
What are the Rules for Deducting CME From Your Taxes?
For CME costs to be tax-deductible, the Internal Revenue Service (IRS) needs to consider them ordinary and necessary for improving or maintaining your skills, ensuring you meet licensing requirements, and keeping your business running. They also need to specifically maintain or improve skills in your present work, not prepare or qualify you for a new job.
However, your employment status also determines whether you can deduct CME or not. If you’re self-employed and/or operate your own private practice or business, you’re normally able to write off CME costs by deducting them on your Schedule C. Of course, make sure to keep detailed records of your CME-related costs so you can prove they’re legitimate deductions.
But if you’re an employee, you may not be able to deduct them at all. While employees were once able to deduct CME from their taxes, the Tax Cuts and Jobs Act (TCJA) put a stop to this a few years ago. Under current tax laws, federal tax deductions for unreimbursed employee expenses (such as CME) were eliminated for most W-2 employees.
Some exceptions to this rule include Armed Forces reservists, qualified performance artists, and disabled individuals with impairment-related educational expenses.
The TCJA was set to expire at the beginning of 2026, but the One Big Beautiful Bill extended many of the rules from the TCJA beyond this original expiry date.
What Types of CME Are Tax-Deductible?
Many types of CME are tax-deductible, including:
- General CME, like courses (including online CME courses), tuition, books, and other study materials or tools required for your specific CME.
- Registration fees for seminars, workshops, or CME conferences.
- Licensing fees or memberships to associations.
- Recertification exams and board reviews.
- Travel expenses if the CME requires you to leave where you live. This generally includes transportation, lodging, and a percentage of your meals.
However, it’s important to know the restrictions and be aware of what’s not covered. For example, any course or training you take that is aimed at helping you qualify for a new role, or that doesn’t relate to your current job at all, likely won’t be tax-deductible.
Also, if you plan on combining a conference with a personal vacation, you’ll only be able to deduct the costs related specifically to the conference. For example, if you attend a CME conference in Hawaii, but decide to stay an extra few days to enjoy the weather and relax, only the costs you incur related to the conference are tax-deductible.
Similarly, if you travel with your spouse or other family member to the conference, their travel, boarding, meals, and other costs likely won’t be tax-deductible, as they’re considered personal expenses and not related to your professional development.
Also, because tax-deductible CME costs need to be ordinary and necessary, if you splurge for luxury upgrades (such as a first-class flight or a fancy suite at the hotel), the additional costs of these upgrades may not be covered if they’re not deemed a necessary or reasonable expense.
Knowing the rules around deducting CME from your taxes is crucial to make sure you do things correctly and don’t land yourself in trouble once tax time rolls around. Make sure to only deduct reasonable and allowable CME costs, be aware of the tax laws, and ensure you keep accurate records to prove that the deductions are legitimate.
CMEList is not a tax professional, and all tax‑related information in this guide should be evaluated in consultation with a qualified tax advisor.