The problem is, we are a bit unsure what kind of college courses that someone who is 23 or less would take, that would improve their qualifications to earn money under an LLC in a job you are already doing. At one point you said, "improve my life skills" which is not the same thing.
For example, if you sell real estate and need a license, real estate courses would not be eligible for a work-related expense deduction even if you have already been in business, since the training is needed to meet the minimum requirement.
Deductible business expenses are those that are ordinary and necessary for your business. A general math or history class would not be ordinary and necessary if you had a lawn care business, for example, even though it might make you "more prepared for life." Even a general chemistry or accounting course would have a hard time of being claimed as "necessary" for a lawn care business. So you may be able to deduct one or two specific courses that are directly related to your business, but you can't deduct coursework that does not directly relate to your business.
Deducting your entire college tuition as a work-related expense will be a good way to get audited.
Now, assuming you do meet the qualifications to deduct your education as a work expense, the answer is yes, you can deduct it even if someone else paid; you treat the payment as if it was a gift to you and you paid the tuition. However, you can't take a double-deduction. For example, if you or your parents claim the American Opportunity Credit, you can't use the same dollars as a work expense. Let's say you paid $12,000 in tuition. Your or your parents report $4000 of expense for the AOTC, (which gives you the maximum credit) then you could report the remaining $8000 as a work expense -- as long as all your courses qualified as work expenses.
More likely, one or two courses might qualify, and you would deduct that specific tuition only, assuming it is more than the amount you or your parents are using to claim the AOTC.
