For instance .... if you could have used the FREE version to prepare the return then the cost of upgrading to Deluxe to complete the Sch C would be deductible on the Sch C.
However, if you needed to use the Deluxe to prepare your return then it would not be a deduction UNLESS you were using the online version that required the upgrade to the SE version ... in that case the upgrade cost would be deductible on the Sch C but not the base fee for the deluxe.
