No education going into a new field is ever tax deductible.  So going for your CPA, bar, medical, etc. is ever allowed. This applies to any type of entity.  Continuing education is tax deductible (e.g. CPE credits) once you are "in" the field.  Other education in a field that does not require licensing and hence continuing education can be deductible and may be challenged.  I had a case of a surgeon who took classes to add an additional type of surgery to his repertoire.  The IRS said it was a new field.  We won that it was an extension of his current field, no different than a chef taking classes on how to make new types of food.  The -0- income issue is a red flag but not a determining factor.  A real estate agent may list a house this year but not sell until next year.  Their continuing ed classes are not limited by the income.  But, be careful of the fringe benefit rules and the 2% shareholder rules if this is not pure professional continuing education.