I took college courses last spring & then worked both full-time & freelance. Can I attribute the cost of attendance/school fees as a deduction towards my freelance work?

[Vanessa · Accepted solution]

Probably not, the only way courses are eligible to be a business expense is if you are taking them to improve or maintain your current skills.  If they qualify you for a new trade or business, they are specifically excluded from being deductible as a business expense. 

To be deductible, your expenses must be for education that (1) maintains or improves your job skills or (2) a law requires to keep your status or occupation. However, even if the education meets either of these tests, the education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your trade or business. https://www.irs.gov/taxtopics/tc513