Can a person deduct a course for a start up business that they ended up doing nothing with?
schedule c deduction
You can always deduct qualified tuition and fees above the line on line 34 of F1040, up to $4,000 a year regardless of student status, but as a schedule C expense no you cannot deduct them for a business that didn't begin
Well it really just depends on what type of course it actually is. You should actually be able to deduct it, just check with your tax preparer, to be sure.