Can you deduct Netflix if you review movies online?

Maybe — but only to the extent Netflix is an ordinary and necessary expense for a real business or income-producing activity, not just personal entertainment.

If you review movies online as a business — for example, you earn ad revenue, sponsorships, subscriptions, freelance income, or are actively trying to make a profit — you may be able to deduct the business-use portion of the subscription. For example, if 60% of your Netflix use is for documented review work and 40% is personal or household use, you would generally deduct only 60%.

Keep records showing:

• which titles you watched for reviews,
• where and when the reviews were published,
• any related income or monetization efforts,
• how you calculated the business-use percentage, and
• that the expense is tied to your reviewing activity.

A 100% deduction is hard to defend if you or your household also use the account personally. The safer approach is to claim only the portion clearly connected to your content business, and separate business and personal use where possible.

If you are self-employed in the U.S., this would typically be treated as a business expense, often reported on Schedule C. If you are an employee reviewing movies for someone else, the deductibility of unreimbursed employee expenses depends on current federal and state tax rules, which can change, so check the current IRS guidance or ask a tax professional before claiming it.