Is can i write off chatgpt as a business expense tax deductible?

The cost of using ChatGPT is deductible as a business expense if it is used exclusively for business-related activities. For example, a freelance writer using ChatGPT to generate content ideas or a consultant using it to draft reports can deduct the expense. However, if ChatGPT is used for both personal and business purposes, only the portion attributable to business use is deductible. It's important to maintain records that clearly demonstrate the business use of the service. If the service is used predominantly for personal reasons, it is not deductible. There are no specific percentage limits or time tests, but the general rule is that the expense must be ordinary and necessary for the business.