YouTube premium subscription if using to watch business related videos

This expense is deductible if the subscription is used primarily for business purposes, such as watching educational videos related to your industry or profession. The IRS requires that the expense be both ordinary and necessary for your business. If the subscription is used for both personal and business purposes, only the portion attributable to business use is deductible. For example, if you spend 60% of your viewing time on business-related content, you can deduct 60% of the subscription cost. It's important to keep a log or record of the business-related content you watch to substantiate the deduction.