Can education expenses be used in start up costs

[Marketstar]

No, expenses to learn a new trade or job or to qualify for a new career aren't deductible.

Start up cost include:

• legal and accounting fees
• licenses, permit, and other fees
• the cost of investigating what it would take to create a successful business, including research on potential markets or products
• advertising costs, including advertising for your business opening and creating a business website
• office rent and utilities paid before the business begins operating
• rental of business equipment such as computers and office supplies
• costs for employee training before the business opens, and
• expenses related to obtaining financing, suppliers, customers, or distributors.

See Startup Expenses Examples

https://www.mileiq.com/blog/business-startup-costs-deduction/

[cduzan]

If the company is an LLC, would education of the members not count as employee training? I'm genuinely curious because I am in this situation now. My wife and I are starting a business and we have spent a decent amount of money in educating ourselves in the field we are entering (neither of us are classically trained in this field).

[Critter-3]

Ok now we need to talk about "employees" ... if this multimember LLC is being taxed as an S-corp  and you are paying wages to the employees and filing proper payroll tax reports then yes it could be a deduction for the S-corp.    So are you filing a Partnership or S-Corp return ?    I highly suggest you seek local professional assistance to be educated on which business entity would be best for your situation and  learn of the required  fed/state filings that go with it.