In most cases, yes. For physicians working as independent contractors (Locum Tenens or 1099 arrangements), licensing costs and agency service fees are generally considered “ordinary and necessary” business expenses and can be deducted under Schedule C. For employed physicians (W-2), deductibility is more limited due to current tax regulations, although some employers may reimburse part or all of these expenses. A tax professional should always be consulted for individual circumstances.

Yes. Many agencies specialize in supporting IMGs, particularly with ECFMG verification and communication with state boards. They help ensure that ECFMG Status Reports are transmitted correctly and assist with additional requirements such as document translation and credential validation, which are often complex in cross-border applications.

State board fees are non-refundable under all circumstances. Similarly, most agency service fees are also non-refundable once work has begun, as the service is based on time, processing, and administrative effort rather than outcome guarantees. This is why proper pre-screening is essential—reputable agencies evaluate eligibility before accepting payment to reduce the risk of preventable rejection.