You can deduct education and licencing fees if they meet the tests below.
If the education and licensing are needed to meet the minimum educational requirements of your present trade or business, or are part of a program of study that will qualify you for a new trade or business they are not deductible as business expenses.
"Self-employed individuals, can deduct the costs of qualifying work-related education as business expenses. Disabled individuals can deduct impairment expenses related to this education as an itemized deduction. This is education that meets at least one of the following two tests.
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The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.
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The education maintains or improves skills needed in your present work.
However, even if the education meets one or both of the above tests, it isn't qualifying work-related education if it:
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Is needed to meet the minimum educational requirements of your present trade or business, or
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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."
IRS Publication 970
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