| I would check with your local Unemployment Office, as each State has its own rules and regulations pertaining to the Unemployment Benefit eligibility.
With respect to being able to claim the expense for the course fees dated March 09 against the Corporation being established in Jun 09, I generally think this is not allowable by the tax law. If the amount is substantial why not form prior to Mar 09? Also, the more pertinent question is whether or not the training expenses itself is deductible?
The IRS has stringent rules allowing the deductibility of training expenses, check with your CPA to ensure that you meet these requirements. | 
