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My wife is a certified personal tainer and must take annual training to retain cert. Does this qualify as a business expense, if so which category does it fall under?

 
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1 Reply
BurakG
Expert Alumni

My wife is a certified personal tainer and must take annual training to retain cert. Does this qualify as a business expense, if so which category does it fall under?

Yes, this is considered a business expense. 

On her Schedule C if you are unable to find the correct line you can always go to other expense and enter it there. 

https://www.irs.gov/taxtopics/tc513 

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