Business & farm

You MAY be able to deduct Some expenses under 'Lifetime Learning Credit' rules. "You can deduct tuition-related expenses paid while you were completing state-required real estate courses to obtain your real estate agent or broker’s license, if you completed the courses at an eligible educational institution. If you attended a college, university or vocational school that is eligible to participate in federal student aid programs with the U.S. Department of Education, the school is an eligible educational institution under the federal tuition and fees deduction." https://www.irs.gov/forms-pubs/about-form-8863 

 

You can Not deduct as 'Employee Expenses', or 'Business Expenses' since you have no related income.