Can a landlord deduct real estate courses, books and conferences?
Sometimes. Treasury Regulation 1.162-5 allows education as a business expense when it maintains or improves skills you already use in your business, and not when it meets minimum requirements to enter a business or qualifies you for a new one. For a landlord, that line is hard to draw, so keep records and ask your preparer.
The rule in the regulation
The education rule is Treasury Regulation section 1.162-5. Under paragraph (a), education is deductible as an ordinary and necessary business expense if it maintains or improves skills required in your trade or business, or meets legal or employer requirements for keeping your position.
Paragraph (b) adds two exclusions. Education is not deductible if it is needed to meet the minimum educational requirements for qualification in your trade or business, or if it is part of a program that will qualify you for a new trade or business. A change of duties within the same general kind of work is not a new business.
How that applies to a landlord
Two questions decide it. First, do you already operate a rental activity? Second, does the course sharpen what you already do there, or does it launch something different?
| Example | Likely view |
|---|---|
| An owner of three rentals takes a course on state eviction rules and notice timing | Maintains or improves current skills, may be deductible |
| The same owner reads a book on bookkeeping for rentals | Maintains skills, may be deductible |
| Someone with no rentals buys a "how to buy your first rental" course | Leads toward starting a business, likely not deductible now |
| An owner of rentals takes a program to become a licensed real estate agent | May qualify for a new business, likely not deductible |
The first-time buyer course is the common trap. Costs before you start a business are generally start-up costs, handled differently than education. See rental property start-up costs and ask your preparer how they are treated for your return.
Costs that may go with the education
- Course or conference fees, books and subscriptions.
- Travel to a conference that is directly about your rentals, with the usual travel rules and records (see travel to an out-of-town rental).
- Software or tools used in the course that you also use in your rentals.
If a trip combines a conference and a vacation, the personal part is not deductible, and the details depend on the facts. Keep the agenda, the receipts and a short note of how each item relates to your properties.
Where it goes on the return
If deductible, education for a rental is generally listed among other expenses on Schedule E, line 19, with a description. See Schedule E line 19. Education is separate from the home office and mileage deductions, which have their own records.
Example a made-up owner of four rentals spends $320 on a landlord-tenant law seminar and $40 on a bookkeeping book. If the preparer treats both as deductible, line 19 gets $360. Check: $320 plus $40 is $360. The seminar receipt shows the date and subject, and the note says it covers notice rules for the owner's state.
What to keep
- The receipt or invoice, and proof of payment.
- The course description or agenda.
- A one-line note of how it relates to your current rentals.
- For travel, the usual dates, places and purpose.
Whether a given course is deductible turns on facts, so this post describes the regulation and does not give tax advice.
How DoorKeeping handles it
DoorKeeping tracks expenses by property and by Schedule E line. For a course or book that is not tied to one property, ask Claude or ChatGPT to record it in a general rental expense account, with the receipt attached, and approve it with one tap. DoorKeeping does not decide whether an expense is deductible.
Sources
- Treasury Regulation 26 CFR 1.162-5, Expenses for education, read Oct 30, 2026
- IRS, Instructions for Schedule E (Form 1040), read Oct 30, 2026
Questions
- Are real estate courses tax deductible for landlords?
- They can be if they maintain or improve skills in a rental activity you already run. Courses that qualify you for a new business are not deductible.
- Can I deduct a course before I own a rental?
- Probably not as education. Costs before a business starts are generally start-up costs. Ask your preparer.
- Where do I put the cost on Schedule E?
- Usually on line 19, other expenses, if it is deductible.
- Are books and subscriptions deductible?
- They can be when they relate to maintaining your current rental skills. Keep the receipt and a note of how it relates.