Carl
Level 15

Business & farm

No, you can't depreciate it. It's not a physical asset that you can touch, and it's not something that you use on a recurring basis to produce income.
Besides, the last thing you want to do is depreciate anyway. Remember, depreciation is not a permanent deduction. When you sell or otherwise dispose of the business, all prior depreciation is recaptured in the year you sell or otherwise dispose of the asset and you pay taxes on that recaptured depreciation. The depreciation recapture also increases your AGI which has the potential to bump you into the next higher tax bracket.

If it's a qualified expense, then you have to claim it in the tax year it's incurred. Otherwise, you can't claim/deduct it at all. Overall if this is a program you purchased to learn about the subject matter, it's not a deductible expense at all.