For 1099 contractors & freelancers
Yes, if the course maintains or improves skills you use in your current business. Not if it qualifies you for a new line of work.
Schedule C, line 27a (Other expenses).
A designer taking an advanced typography course, or a developer learning a framework they use with clients, can deduct it. So can books, conferences, and professional memberships tied to current work.
Education that meets the minimum requirements of your job, or trains you for a different trade or business, isn’t deductible as a business expense.
Receipts and a note of how the course relates to your current work.
In Smart Deductions, this is suggested as Education (Schedule C line 27a). You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.