Sorry, but school application fees, travel for college visits, test fees, etc. are not deductible education expenses.
Can you deduct business school application fees though as a business expense?
Applying to business school is related to the business and it will further improve the business.
Asking for small business owners or sole proprietors.
Q. Can a small business owners or sole proprietor deduct business school application fees as a business expense?
A. Yes, since it is related to the business and it will further improve the business. The general rule is: Educational expenses to improve your current job skills are deductible. But learning a new job is not. Furthermore, the application fee is an ordinary and neccessary expense for the business education.