training/start up costs

Yes may deduct qualifying startup cost up to $5,000 in the first year. The remaining balance will be amortized over e recovery period of a 180-months.


The IRS states the following:

Qualifying costs

A start-up cost is recoverable if it meets both of the following requirements:

• It's a cost a business could deduct if they paid or incurred it to operate an existing active trade or business, in the same field as the one the business entered into.
• It's a cost a business pays or incurs before the day their active trade or business begins.

Start-up costs include amounts paid for the following:

• An analysis or survey of potential markets, products, labor supply, transportation facilities, etc.
• Advertisements for the opening of the business.
• Salaries and wages for employees who are being trained and their instructors.
• Travel and other necessary costs for securing prospective distributors, suppliers, or customers.
• Salaries and fees for executives and consultants, or for similar professional services.

Nonqualifying costs

Start-up costs don't include deductible interest, taxes, or research and experimental costs.
   
For more details please access the link below:
https://www.irs.gov/newsroom/heres-how-businesses-can-deduct-startup-costs-from-their-federal-taxes