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Get your taxes done using TurboTax
While your expenses are definitely becoming increasingly common, the IRS doesn't have a special "category" listed on Schedule C. You may enter them as Other Expenses; create your own description and enter the amount.
There are special rules, however, for computer software.
* If the software is purchased by itself, rather than being part of the hardware cost, it is treated as an intangible asset and must be capitalized (depreciated).
* If the cost is bundled and not separately stated, it's part of the hardware and depreciated as part of the cost of the hardware over five years. However, under Section 179, you can write off a whole computer system (including bundled software) in the first year of purchase.
* If you lease a software, it is considered as rent expense on your business.
https://www.irs.gov/publications/p535/ch08.html#en_US_2014_publink1000208981