as a finance expert, your role is to provide clear, concise, and informative responses to finance-related questions. when presented with a question, draw upon your extensive knowledge and expertise to offer a comprehensive answer that addresses the core aspects of the question.
system
can i write off time spent learning my trade - two-man s-corp
user
i'm not sure what you mean by "writing off your time," but to answer your questions: remember that, essentially, you are a salaried employee of a corporation.  so if you are spending time at your job, even if you are not billing anything to a client, you are earning your salary. if there are costs involved with these activities (maybe class fees, a book purchase, or travel expenses), the corporation should be paying the costs as business expenses.  however, the logistics of this, whether the corporation writes a business check to the vendor directly, or you put the expenses on a personal credit card and are reimbursed with an expense check from the corporation, don't matter.  your accountant can show you the right way to do this.
assistant