Can I deduct are subscriptions tax deductible?

Subscriptions are deductible when they are directly related to your business activities. For example, a freelance graphic designer can deduct subscriptions to design software or industry publications. However, subscriptions for personal use, such as a general news magazine, are not deductible. The key is that the subscription must be both 'ordinary' (common and accepted in your field) and 'necessary' (helpful and appropriate for your business). If a subscription is used for both personal and business purposes, only the business portion is deductible. It's important to differentiate between digital and print subscriptions; both can be deductible if they meet the criteria. Additionally, if the subscription is a one-time purchase or a recurring expense, it should be treated consistently in your accounting records.