YouTube premium subscription if using to watch business related videos
TL;DR
A YouTube Premium subscription can be deductible if it's used primarily for business-related educational content, but personal use must be excluded from the deduction.
Detailed Answer
Where to Put It on the Tax Form
Schedule C, Line 27a (Other Expenses)
Real World Example
A freelance digital marketer subscribes to YouTube Premium for $12 per month. They use it to watch marketing strategy videos 70% of the time and entertainment the remaining 30%. They can deduct $100.80 (70% of $144 annual cost) as a business expense on their Schedule C.
Calculation Required
A calculation is required for this deduction.
To calculate the deductible portion, determine the percentage of time the subscription is used for business purposes. Multiply the total annual cost by this percentage to find the deductible amount.
Audit Risk & Documentation Tips
Moderate audit risk. Keep detailed logs of the videos watched, including titles and relevance to your business. Save subscription receipts and document the percentage of business use. Consider taking screenshots or maintaining a viewing log to substantiate the business purpose.
IRS Reference
IRS Publication 535, Business Expenses; IRC §162.
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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.
Page created on February 27, 2026