No, unfortunately, this is not a deductible business
expense. The IRS does allow deductions for education required to maintain or
improve skills required in your present job.
Continuing Professional Education courses, for example, are
deductible. However, the cost of
obtaining an education leading to a new profession or occupation is not
deductible. MBA courses could be used
either way. However, at the end of the
day, you will have a new Diploma on the wall with a new job title. If you already have an MBA and the courses
are simply refresher courses, this would be a different answer.
