Can I claim professional training required for home business incurred in pervious years as a startup cost?

[flttps]

In 2014 and 2015, I took certification course to become an NRA Instructor to support BSA shooting programs, in 2016 I decided to apply the certifications to a home business as an NRA Certified Firearms Instructor.  Total cost of certification courses is less than $1500.  Can I deduct these as a startup cost on Schedule C for 2016?

[IsabellaG · Accepted solution]

No, because education and certification courses to qualify you for a new trade or profession aren't deductible. Once you meet the minimum requirements for a job, additional continuing education is deductible.

See this link under Education to Meet Minimum Requirements: https://www.irs.gov/publications/p970/ch12.html#en_US_2016_publink1000178656

[merebee]

@IsabellaG 

Can you clarify if *continuing* education can count as a start-up cost?

For example, I took a basic coaching course which was the "minimum requirements" to start my coaching business -- I understand that this is *not* deductible.

However, I then opted to complete an addition certification program before launching my business, which was optional and not a minimum requirement to begin coaching. Can I count this as a start-up cost? Thank you for your help!

[ReneeM7122]

It depends.

If you are already in a specific field, continuing education qualifies as an expense as long as it helps you to improve your knowledge, stay licensed, and be better at what you already do.  If you are working for a company and you continue your education and end up starting your own business, it's fine.  However if your education gives you the ability to do a different career, it is not allowed.  For example, a physician decides to go to law school to practice medical malpractice.  That would not be acceptable.

You would not classify these expenses as start up costs.  They are simply education expenses.

@merebee