Can I write off AI tools if I only made a small amount online?

Generally, yes — you may be able to deduct AI tool costs even if you only made a small amount online, but only if the activity is treated as a business rather than a hobby.

In the US, the main question is whether you were genuinely trying to make a profit and whether the activity was run like a business. If so, AI subscriptions or software used for that work are often treated as business expenses.

What matters most:

• Business vs. hobby: If it is a hobby or casual experimentation, the tax treatment is usually less favorable.
• Personal vs. business use: If you use an AI tool for both personal and work purposes, you generally need to separate the business-use portion.
• Small income alone is not the deciding factor: What matters is the overall facts and whether you can support a business purpose.
• Losses and offsets: If your expenses are more than your income, different tax rules may limit how that loss is treated.

The safest next step is to keep invoices, track how you used the tool, and confirm the treatment with a CPA or tax software that handles self-employment or Schedule C reporting.