Costs for research conferences, seminars, and networking events are generally deductible if they are directly related to your business operations. Such expenses may include registration fees, travel, and lodging when attending events that help you acquire new skills or business contacts. To qualify, the event must have a bona fide business purpose, and records should be maintained to prove the connection. Ensure that the expenses are ordinary, necessary, and adequately substantiated. Given the complexities of what qualifies, it is advisable to seek professional guidance based on current IRS rules.