YouTube premium subscription if using to watch educational content
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The cost of a YouTube Premium subscription can be deductible as a business expense if it is used primarily for educational content directly related to your trade or business. For example, if a freelance graphic designer subscribes to YouTube Premium to access tutorials and courses that enhance their skills, this could be deductible. However, if the subscription is used for both personal entertainment and business education, only the portion attributable to business use is deductible. This requires a reasonable allocation of the expense based on usage. Personal use must be excluded, and the business use should be substantiated with documentation such as a log of watched content and its relevance to your business.