If I paid for a professional development course, but didn't attend, can it still be deducted as a self-employment business expense?

[tinyoffice]

The tuition was $700. If I can't deduct it, could I claim it as a donation? It was paid to a nonprofit.

[CarolynM · Accepted solution]

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]

Thank you, CarolynM!

[tinyoffice]

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!