Can I deduct Spanish classes as a business expense on my 1040 under my Schedule C?

Question

I am looking for a case in which someone has tried to deduct foreign language classes as an ordinary, necessary business expense on their Schedule C. I am a photographer, so I file a Schedule C on my tax return. I take private Spanish tutoring, and I'm doing it to improve my business - being bilingual is a great asset.

Anyone ever tried to deduct such a thing? Or do they know of a case in which the IRS let someone deduct it?

Extra points if you can site an IRS case proving it!

It's not a material commodity, but neither are subscriptions and dues to professional organizations, but those are deductible. Any ideas?

Answer 1

To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business.

Generally, you cannot deduct personal, living, or family expenses. However, if you have an expense for something that is used partly for business and partly for personal purposes, divide the total cost between the business and personal parts. You can deduct the business part.

According to the above, I think that you would be able to deduct your expenses. If you feel that the classes are partly personal, deduct 50% of the expense for the business portion.

Answer 2

Deductible In Spanish

Answer 3

I cannot give you case law but the operative phrase is ordinary, necessary. It is like any other class you would take to improve or enhance your skills in your business. I take classes in RE law to improve my skills and I deduct the cost.

Answer 4

I don't think you can. As it is not a material commadity.