Deduct Real estate agent/broker initial licensing and education related as startup costs?

[jamestax]

Just bring this up again as this seems to be different schools of thought

Can you deduct Real estate agent/broker initial licensing and education related as startup costs for a business?

You can't deduct them as educational expenses as per https://www.irs.gov/taxtopics/tc513#:~:text=To%20be%20deductible%2C%20your%20expenses%20must%20be%20....

However they might be deductible as startup costs as per 

https://www.irs.gov/newsroom/heres-how-businesses-can-deduct-startup-costs-from-their-federal-taxes

previous discussions

https://ttlc.intuit.com/community/tax-credits-deductions/discussion/can-i-deduct-real-estate-school-...

https://ttlc.intuit.com/community/business-taxes/discussion/startup-costs-realtor/00/1669480

other blogs:

https://www.thebalancemoney.com/how-to-deduct-startup-costs-on-business-taxes-397608

https://www.nolo.com/legal-encyclopedia/can-you-deduct-the-costs-the-real-estate-license-exam.html#:....

Love to hear to discussion from the community.

[Bsch4477]

Education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your present trade or business. 

[jamestax]

Right, but perhaps as start up costs?

What about licensing costs?

[Bsch4477]

A start-up cost is recoverable if it meets both of the following requirements:

• It's a cost a business could deduct if they paid or incurred it to operate an existing active trade or business, in the same field as the one the business entered into.
• It's a cost a business pays or incurs before the day their active trade or business begins.
  
  
• The license fees would seem reasonable as a start up cost since that is a cost you would have as a business owner. But would you have taken the education courses if you were already in business?