Where do education and training costs go on Schedule C?
Line 27a — Other expenses
Training that maintains or improves the skills of the business you already operate is deducted on Schedule C Line 27a, 'Other expenses', described as education or professional development. Education that qualifies you for a new trade or profession is not deductible as a business expense, even if it is related. Travel to attend a business course goes on Line 24a, and the course fee itself stays on Line 27a.
Examples
- A continuing-education class required to keep a licence.
- An advanced technique workshop in your existing trade.
- An industry conference registration fee.
Watch out for
- Keep the course description, not just the receipt — it evidences the business connection.
- Initial qualification for a new profession is generally not deductible.
- Personal-interest courses are not deductible even if loosely useful.
Stop guessing the category
DocuSpending reads each receipt and assigns the Schedule C category for you, then totals the year on demand.
General information, not tax advice. Amounts, limits, and percentages change between tax years — check the current IRS Schedule C instructions or ask a tax professional about your situation.
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