HI Tax Guru

Absolutely love the site however havent been fortunate enough to find an answer to the following to date:-

I am;-

- currently unemployed (Jan 09) claiming CT unemployment benefit
- will be paying private course fees in March 09 for coaching for a new business as an ADHD Coach
- registering an S-Corp in Jun 09

Can I continue to claim unemployment until I register the S-Corp and then in the first tax year of the Corp, claim expense for the course fees (dated March 09).

In my opinion..Im out of work, re-educating for later in the year and think there should be no reason why I cannot claim considering there is no income other than unemployment....however I´m not aware whether the IRS will see it in the same light

your advice and help appreciated

best regards