Can freelancers deduct continuing education expenses?

Continuing education expenses are deductible for freelancers if the education maintains or improves skills required in their current business or is required by law to keep their current job, status, or rate of pay. For example, a freelance graphic designer can deduct costs for a course on advanced design software if it enhances their current skills. However, if the education qualifies them for a new trade or business, such as a graphic designer taking courses to become a licensed architect, these expenses are not deductible. Deductible expenses can include tuition, books, supplies, lab fees, and certain transportation costs. It's important to note that the education must not be part of a program that will qualify the taxpayer for a new trade or business.