I attended a 3-day workshop last December and then used the info I got to start a business. Can I write off the tuition for the seminar on my personal taxes?

[cmb11235]

I paid for the seminar last December and didn't begin to operate any sort of business until this year.  I've now started an LLC as a direct result of attending the seminar, but I hadn't been involved in anything similar prior to attending the 3-day training.  Is there a way to write the seminar cost off on my personal taxes?

[Coleen3]

Not if this was a new line of work for you.

According to the IRS, you can deduct the costs of qualifying work-related education as business expenses. This is education that meets at least one of the following two tests. 

- The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.
- The education maintains or improves skills needed in your present work.

However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it:

- Is needed to meet the minimum educational requirements of your present trade or business, or
- Is part of a program of study that will qualify you for a new trade or business.

You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree.