Can I write off business-related magazine subscriptions?

Magazine subscriptions can be deducted as a business expense if they are directly related to your business or profession. The IRS considers an expense ordinary if it is common and accepted in your trade or business, and necessary if it is helpful and appropriate. For example, a financial advisor subscribing to financial journals or a chef subscribing to culinary magazines could deduct these costs. However, personal subscriptions or those not directly related to your business are not deductible.