If I paid for a professional development course, but didn't attend, can it still be deducted as a self-employment business expense?
The tuition was $700. If I can't deduct it, could I claim it as a donation? It was paid to a nonprofit.
03325
1 Best answer
CarolynM
Level 1
Jun 1, 2019 9:38:19 AM
Yes, even if you did not attend, but paid the fees, you can deduct the expense of a professional development course.
This would be a miscellaneous business expense reported on your Schedule C against your self-employment income.
3 Replies
CarolynM
Level 1
Jun 1, 2019 9:38:19 AM
Yes, even if you did not attend, but paid the fees, you can deduct the expense of a professional development course.
This would be a miscellaneous business expense reported on your Schedule C against your self-employment income.
tinyoffice
Level 2
Jun 1, 2019 9:38:19 AM
Thank you, CarolynM!
tinyoffice
Level 2
Jun 1, 2019 9:38:20 AM
It's funny, I woke up thinking "Oh no, I don't think I can deduct that $700!" Since my business didn't make much in 2018, it makes a difference. Thanks for clearing it up for me!