Can I add a certification I paid for a few months before starting my business as a Startup Expense?

[datin0620]

I purchased a certification course prior to starting my business in 2024. Can that be written off as a Startup Expense?

[Vanessa A · Accepted solution]

No.  You cannot deduct certification to start a new business as a start up cost.  

To be deductible, your expenses must be for education that (1) maintains or improves skills needed in your present work or (2) your employer or the law requires to keep your present salary, status or job. However, even if the education meets either of these tests, the education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your present trade or business. Topic no. 513, Work-related education expenses

[datin0620]

Thank you so much for your help!