A document that has not arrived by the filing deadline has three possible answers, and the one most people pick is usually the most expensive of the three.
These three come up in nearly every conversation about business expenses, and the general answer to all of them is no, with narrow and specific exceptions.
The four year degree is treated as the safe option and the thing you do if you are unsure. It is a large commitment and it deserves to be chosen rather than defaulted into.
Federal tax gets the attention and state and local obligations produce most of the surprises, because there is no single rulebook and nobody sends you one.