Can I write off AI subscriptions for a client website business?

Yes—often you can deduct AI subscriptions used for a client website business, if they’re a legitimate business expense and you can support the business purpose.

In general, the key test is whether the expense is ordinary and necessary for your trade or business. If the subscription is used only for business activities like client work, website building, copywriting, design, coding, or other operations, it can generally be written off at 100% of its cost as a business expense.

If the same subscription is used for both business and personal purposes, you should generally prorate or allocate the cost and deduct only the business-use portion.

Keep:

• invoices/receipts
• notes showing how the tool was used for business
• payment records

Common ways this is categorized on a U.S. business return include software, office expense, or other expenses, depending on your bookkeeping and tax setup.

Important: if the activity is more like a hobby than a real business, hobby expenses are generally not deductible under current U.S. tax law. Tax treatment can also vary by country, state, and business structure, and exact rules can change. For your specific situation, confirm with a CPA or tax professional.