Education Expenses

[Pacun]

Since the IRS will require examination, I am planning to attend the National Association of Enrolled Agent conference in Las Vegas. Will I be able to deduct travel, logding, and conference fee on my sole propriatorship Schedule C? The main purpose of the trip is to attend 3 days of training to pass the EA exams.

[Catherine]

Since the IRS will require examination, I am planning to attend the National Association of Enrolled Agent conference in Las Vegas. Will I be able to deduct travel, logding, and conference fee on my sole propriatorship Schedule C? The main purpose of the trip is to attend 3 days of training to pass the EA exams.

I don't see why not. The license you'll have to get will allow you to continue in your present occupation, not set you up in a new field. The cost of the side-trip to the Hoover Dam, and your gambling costs, will not be deductible. But you should _definitely_ see the dam; it's pretty astounding (and would never get past the environmental impact statements today).

[jainen]

>>purpose of the trip is to attend 3 days of training to pass the EA exams<<

It would be deductible as a business expense, but I really doubt it will be much use for passing the EA exam. The seminar topics are not exactly advanced, but they are intended for experienced practitioners who need more context than just the basic tax rules. The EA exam doesn't get much beyond Pub 17 (and comparable references for the other sections).

[Lion EA]

The NAEA National Conference has three days of SEE Review from 8 a.m. to 4:40 p.m. each day.