申请费属于“Qualified Higher Education Expenses”吗

good question,

the answer is NO for application fee and test fee

Profcpa, have u been in USA for more than 5 years,? if so, u cannot use 1040nr even though u r still a full time student.

whether for nr or 1040a, or 1040 individual return, test fee or application fee is not edu expense, u do not have 1098-t form from the US institution. tuition exp is deductible for AGI or for tax credit for those people whose AGI is below abt 58,000$, the max deductible is 2000$ 

only if u r self employed,(eg, u open a small cpa firm), u can deduct test fee (like for CPA, CFA, CFP, directly business related test) for business expense, which it is itemized.

I am a CPA, but not 100% sure abt what I said.