It depends. If it qualifies you for a new trade of business, then no, it is not deductible.
You can deduct the costs of qualifying work-related education as business expenses. This is education that meets at least one of the following two tests.
However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it:
Is needed to meet the minimum educational requirements of your present trade or business, or
Is part of a program of study that will qualify you for a new trade or business.
You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree.
Use Figure 27-A as a quick check to see if your education qualifies.
Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education and is not a job related expense. This is true even if you do not plan to enter that trade or business.
If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business.
Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. They are part of a program of study that can qualify you for a new profession.
All teaching and related duties are considered the same general kind of work. A change in duties in any of the following ways is not considered a change to a new business.
Elementary school teacher to secondary school teacher.
Teacher of one subject, such as biology, to teacher of another subject, such as art.
Classroom teacher to guidance counselor.
Classroom teacher to school administrator.