I was laid off from a full-time position in NYC on Jun 14 2013, however the company asked if I could consult for 1 week in July and 1 week in August. Outside of these 2 weeks of consulting, I will be claiming NY unemployment benefits.

Would I be able to set up an S Corp for the consulting services? If so, can I deduct related education expenses? Please note that I do not qualify for education tax credits or refunds on my personal tax returns.

If I set up the S Corp in June, can I deduct education expenses that I had paid earlier in the year?

Thank you for your time!