Can I write off coaching programs for business development?

Expenses for coaching programs are deductible as business expenses if they are directly related to your trade or business and are considered ordinary (common and accepted in your field) and necessary (helpful and appropriate for your business). For example, a marketing consultant attending a coaching program to improve their client acquisition strategies could deduct the cost. However, if the coaching program is more personal development-oriented and not directly related to the business, it would not be deductible.