flttps
New Member

Can I claim professional training required for home business incurred in pervious years as a startup cost?

In 2014 and 2015, I took certification course to become an NRA Instructor to support BSA shooting programs, in 2016 I decided to apply the certifications to a home business as an NRA Certified Firearms Instructor.  Total cost of certification courses is less than $1500.  Can I deduct these as a startup cost on Schedule C for 2016?