For 1099 contractors & freelancers
Usually not. Streaming services like Netflix, Hulu, and Spotify are personal expenses unless your work directly requires them.
Not deductible in most cases. If it qualifies, Schedule C line 27a (Other expenses).
The IRS standard is that an expense must be ordinary and necessary for your business. Watching shows or listening to music for enjoyment is personal, even if you work while it plays.
Narrow exceptions exist when the content is part of the job, such as a film critic reviewing releases or a video editor studying a platform’s formats. Even then, only the business share counts.
If you claim it, notes tying the subscription to specific work.
In Smart Deductions, this is suggested as Personal. You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.