The cost of the course is a deductible business expense. 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.
However, even if the education meets one or both of the above tests, it isn't qualifying work-related education if it:
I assume this is a type of commercial driver's license. Was your husband employed as a driver before taking the course?
The cost of the course is a deductible business expense. 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.
However, even if the education meets one or both of the above tests, it isn't qualifying work-related education if it: