My wife is a licensed massage therapist and attended many courses in 2018 to enhance her skills and learn new techniques. Can these educational expenses ($8K) be deducted? She is self-employed with no employees. Where is the best place to enter this deduction to maximize a refund?
Yes, your wife can deduct the education expenses since they were for education that maintains or improves her occupation. She would deduct them as her self-employment expenses. Please see details here if you'd like to read them.