Can I Write This Off?

Can I write off courses to improve my business skills?

TL;DR

Yes, you can write off courses to improve your business skills if they maintain or improve skills required in your current business or trade.

Detailed Answer

Educational expenses are deductible if they are related to your current trade or business and help maintain or improve skills required in your current role. However, they are not deductible if they qualify you for a new trade or business. For example, a graphic designer taking an advanced design course can deduct the expense, but if the course is for a new field like accounting, it is not deductible.

Where to Put It on the Tax Form

Schedule C (Form 1040), Part II, Line 27a for sole proprietors or Schedule E for rental property owners.

Real World Example

A freelance photographer takes a photography workshop to learn new techniques that enhance her current business offerings. She can deduct the cost of the workshop as a business expense.

Audit Risk & Documentation Tips

Keep detailed records of the course content, invoices, and proof of payment. Ensure the course is directly related to your current business activities to mitigate audit risk.

IRS Reference

IRS Publication 970, Tax Benefits for Education; IRS Publication 535, Business Expenses

Relevant Industries

FreelancersSmall BusinessConsultantsDesigners

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on July 7, 2025

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