Work-Related Education (Personal itemized deductions on Schedule A)
You can deduct expenses you have for education if the education meets at least one of the following two tests.
You can't deduct expenses you have for education, even though one or both of the preceding tests are met if the education:
IRS Pub. 529 Miscellaneous Deductions
Self-Employed Business-Related Education (Business deductions on Schedule C)
If it's directly related to the work you do, you can deduct it as a business expense. These expenses include:
See the links below for more information on business deductions.