Can I write off a subscription to ChatGPT?

If you are using ChatGPT for personal use, you cannot deduct the cost. However, if you are using it for business purposes, you may be able to deduct the expense as a business expense. For example, if you are a freelancer or a small business owner and you use ChatGPT to automate customer service or generate content, you can deduct the cost as a business expense. However, the expense must be both ordinary and necessary for your business. An 'ordinary' expense is one that is common and accepted in your trade or business. A 'necessary' expense is one that is helpful and appropriate for your trade or business. If you only use ChatGPT part of the time for business, you may only deduct the portion of the cost that corresponds to the business use.