In previous columns we looked at how to determine whether a course, convention, workshop, or seminar qualifies as business education. Transportation costs Travel costs Other educational expenses, such as costs of research and typing when writing a paper as part of an educational program Tuition, books, and supplies are an easy matter.
Tap shoes are supplies.
However, expenses for transportation and travel can be tricky. As an independent professional, as long as your education qualifies as business education, you can deduct the local transportation costs of going directly from your place of business to school . Education on a temporary basis means periodic short-term attendance, generally a matter of days or weeks. Attending classes twice a week for a year is not considered temporary. As a self-employed person, you need to adapt that criterion to your business.