Tax Question Related to Golf Teaching

[Big Black Stick]

Last year I was certified by the USGTF to be a professional golf teacher.  Does anyone know for sure whether I can claim what the amount I paid to enter the class?  I can't figure it out searching the internet, I get very vague answers.

[Abu3baid]

You might not be asking The right question because it seems to me this answer should be out there. The right question is if anyone who gets certified to help them get better at or be able to actually get business in their profession can deduct that amount as a business expense or not? I'll also suggest you don't go on anyone's advise except a CPA.

[No Mulligans]

Deductable as an itemized deduction (form 1040) if you have an employer (i.e. employed as an instructor by a school of country club etc., not as an independent contrator.  If you have an employer you'll receive a W-2 from your employer).  You can only deduct the amoung in excess of 2% of your adjusted gross income, which makes it not deductable for most.

Deductable on schedule C if you're self-employed.  (No 2% limitation on schedule C.)  My guess is most instructors are self-employed.

http://www.irs.gov/taxtopics/tc513.html

[turtleback]

Quote:

Originally Posted by No Mulligans

Deductable as an itemized deduction (form 1040) if you have an employer (i.e. employed as an instructor by a school of country club etc., not as an independent contrator.  If you have an employer you'll receive a W-2 from your employer).  You can only deduct the amoung in excess of 2% of your adjusted gross income, which makes it not deductable for most.

Deductable on schedule C if you're self-employed.  (No 2% limitation on schedule C.)  My guess is most instructors are self-employed.

http://www.irs.gov/taxtopics/tc513.html

That may not work.  It depends on this:

Quote:

However, even if the education meets either of these tests, the education cannot be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your trade or business.

So, it depends on the OPs circumstance.