No, they don't- sorry. Qualified higher education costs require a qualified higher educational institution. However-you may be able to deduct as a business or job expense if the classes were to improve your knowledge in a field you are already in.
For this reason, real estate courses would not qualify for the Tuition and Fees Deduction, Lifetime Learning Credit, or American Opportunity Credit.
Eligible educational institution. An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. The educational institution should be able to tell you if it is an eligible educational institution.
As far as job-related expenses, this would only qualify if you are already in the real estate business. Expenses must be to maintain your skill with your current line of work. If the classes are to maintain a skill with a position you already have, you can deduct the expenses as:
- A Schedule C business expense if you are self-employed
- An employee business expense if you are employed in this field
