I am a certified martial arts instructor, and I have been working towards opening a sideline business doing self defense seminars targeted at a mainly female population, currently based in the United States.
To this, I attended a training/certification seminar in July of last year (2017), and a similar certification in early February this year (2018). I have a target "open" date of April 1 this year.
Now I know that mileage driving to/fro and items like that are deductible, as are training costs to keep current. What I don't know, is if I took the seminars with the intent of starting this business, are they still able to be written off as training expenses? Or can those only be after the actual open date of the business?