Perhaps. To be deductible, your education costs must either be required by your employer or by law to keep your job, or it must improve your skills you use at your current job. For example, if you have your own medical practice and are required to take certain continuing education courses each year, those costs qualify because they are required to keep your current job. Similarly, if you own a car repair shop and you attend classes to learn about maintenance on new models, that course improves your skills so it is also deductible.
You cannot deduct the cost of any education that qualifies you for a new trade or business or is needed to meet the minimum requirements for your business, even if it meets either or both of the test. For example, attending law school would qualify you for a new trade -- being a lawyer -- so you can't deduct those costs even if you won't practice law. Similarly, if you need to take an exam to become a certified public accountant, you cannot deduct costs of preparing for the exam because it is a minimum standard for you to meet.
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