Can I write off cloud storage for business files?

Cloud storage expenses can be deducted as ordinary and necessary business expenses if they are used for storing business-related files. This deduction is applicable whether you are a freelancer, small business owner, or part of a larger corporation. However, if the storage is used for personal files, it is not deductible. For example, a freelance graphic designer can deduct the cost of cloud storage used to save client projects and business documents.