Is it possible to deduct travel expenses for exams taken in a foreign country (Canada) even though I am not considered to be a professional as of yet. I am Canadian on a J1 Visa (which means I must return to Canada within three years) and completing a fellowship in internal medicine in California. It was a nessecity to complete these exams or I would lose my status in Canada. These exams where paid in U.S. funds. Any help on this topic or even a point in a general direction would be helpful.