Can I write off freelancer marketplace fees?

Freelancer marketplace fees, such as those charged by platforms like Upwork or Fiverr, are considered ordinary and necessary expenses for conducting business. These fees are deductible as they directly relate to the income-generating activities of a freelancer. However, the fees must be directly tied to the business and not for personal use. For example, if a freelancer pays a platform fee to acquire clients or process payments, this fee is deductible.