Is the $600 my son paid for bartender school deductible as a business expense or if he is eligible for a credit for education?

[rfuchs60]

In addition to the bartender school expense, is there a checklist for business expenses he should keep, as a bartender/server? 

[RichardK · Accepted solution]

Education is only deductible as a business expense if it is to improve or retain business skills, if it is for a new job or unrelated skill it is probably not deductible. As far as credit for education expense, the education would have to meet all the requirements of that credits or deduction, which it probably does not meet, click here for business expense requirements and click here for education credits and deduction requirements.