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Business & farm
The costs of going to inspector school and taking the exam are not deductible. The IRS does not allow tax deductions for costs associated with entering a new trade or business. Your only deductible expense for 2016 is the insurance premium.
Your business started sometime after November 10, whenever you began holding yourself out as a house inspector and soliciting business.
‎June 6, 2019
3:38 AM