The following is general information that may or may not be applicable to your particular circumstances. The information is provided only to increase awareness of these U.S. tax provisions. We do not offer tax, accounting, financial planning or legal services or advice and you may not rely on the information below for any of those purposes. Everyone´s tax situation is different, and you must consult a qualified tax professional to see if this information is applicable to you. No express or implied warranties are created with respect to the accuracy or validity of this information, nor its applicability to the services provided by Costa Rica CE Attendee Processing, Inc., nor any other entity, including the appropriate university.

Pursuant to treasury guidelines issued by the IRS, to the extent that the primary purpose of your trip is to maintain or improve professional skills, tuition and associated travel, lodging and meal expenses are tax deductible. 26 C.F.R. 1.162-5.

Additionally, although section 274 of the Internal Revenue Code generally disallows individuals to take deductions for expenses incurred attending conventions, seminars or similar meetings, when those meetings take place outside of the "North American Area," Costa Rica has been considered part of the "North American Area" as a "beneficiary country" under section 274(h)(6)(c), since February 11, 1991.

Therefore, if your tax professional considers the primary purpose of your trip to be for improving your skills within your profession, or that the CE conference is a "convention, seminar, or similar meeting" within the meaning of section 274, the conference cost and certain other expenses may be tax deductible.

For further information, contact your tax advisor, and see sections 162 and 274(h)(6) of the Internal Revenue Code; Revenue Ruling 94-56, 1994-2 C.B. 37; and Treasury Regulation 26 C.F.R. 1.162-5.