I understand that you plan to start a flying school, but are taking a training to have the necessary qualifications. To go to school to get qualified such as law school is not an allowable business expense because it qualifies you for a new profession. It was also common accountants were going to law school and trying to get a tax deduction for law school fees. Same applies here. You are not qualified to be in the business and you are training so that you can start a business. The IRS said no to get qualified to enter a new business. Once you have the required training for your business then you will be able to deduct any expenses to maintain your certification.
