Yes you can deduct a percentage of your internet (ISP) bill, however, I would adopt a method of splitting the cost between business and personal use and use it consistently from year to year.
I would recommend using either:
the?same percentage as your home office is of your main home (i.e. if your home office is 10% of the square footage of your home, use 10% of your internet costs)
Determine how much you use your ISP for business (i.e. if you?use the internet for work?for 8 hrs a day and only you use the internet, then you could deduct 1/3 of the total internet costs)
You can enter those business expenses as utilities or communication expenses by following the directions in the FAQ below:
