Often, the professional development courses required to maintain a good reputation are deductible. As with all tax-deductible expenses, the amounts claimed must be reasonable. Full-time training courses usually do not exceed a period of two or three weeks. Longer courses may continue to be admitted as deductible expenses, as long as the course is sponsored or accepted by the professional association to maintain the professional level of its members.
However, it should be noted that the total time spent attending courses in a year should not be so high as to affect the professional's ability to carry out their business or professional activity for a significant part of the year. Work-related education costs are fully deductible when they add value to your business and increase your experience. To decide if your class or workshop qualifies, the IRS will analyze whether the expense maintains or improves the skills required in your current business.
