Can I expense the cost for certification and professional license

[mymacryan]

We started up a side business at the end of last year.  Can we expense the full cost of the yearly certification and professional license in last year, or do we have to spread it out over last year and this year?

[MaryK4]

To be deductible, a business expenses must be ordinary and necessary.  Certifications and licenses are necessary and expected in some businesses.  However, if you just started the business at the end of last year, you will want to evaluate if you were providing services that required the certifications or was it more start up work?  (This is how the IRS will look at it).  

[SweetieJean]

 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 | Internal Revenue Service (irs.gov)

[mymacryan]

Thank you for the link, that was helpful.

[mymacryan]

The certification part will be annual, and included taking CEU and she has to maintain the certification to qualify for the licenses, the license is good for 3 years.  

The services she will be providing will be in the area of the licensure, healthcare/wellness.

She did have some revenue last year, put it was less than the cost of the certification.