Yes, expenses for Udemy courses can be deductible if the courses directly enhance your business skills or improve your ability to generate income. For example, training in tools like FlyFin AI, marketing strategies, or other professional development activities that are necessary for your trade or business may qualify as a business expense. To claim the deduction accurately during tax filing, retain receipts, course descriptions, and documentation that demonstrate how the training relates to your business activities. These records will help substantiate your claim in the event of an audit. Ensure that the courses meet IRS guidelines, which typically require that the training maintains or improves skills required in your current business, to avoid disallowance.