Can I write off LinkedIn Premium for networking?

LinkedIn Premium subscriptions can be considered a deductible business expense if they are used to maintain and enhance professional relationships, seek new business opportunities, or conduct job searches related to your current business or profession. However, if the subscription is used primarily for personal networking or unrelated job searches, it would not be deductible. For example, a freelancer using LinkedIn Premium to connect with potential clients or a salesperson using it to generate leads can deduct the expense.