[ensignavenger]

In the US, anyone can deduct tuition and fees- and even better than a deduction (or "write-off" for a business) there are some tax credits you can get, too. https://www.irs.gov/newsroom/tax-benefits-for-education-info...

I don't see how being a freelancer improves the tax benefit over this at all.

EDIT: I did find this: "If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. This reduces the amount of your income subject to both income tax and self-employment tax."

So perhaps in some cases if you exhaust the credits having a deduction from the self employment tax would save you a bit on the self employment tax. But I would think in most situations the difference would not be all that large. And if your employer would provide even a partial tuition reimbursement, that would likely eclipse any tax benefit from being self employed. All of it is very situation dependent, though.