Deductions & credits

If audited, you would need to believably prove to the auditor that the membership was 100% used for your self-employment and you derived no personal benefits (made no personal purchases and did not use the streaming video and other content).  Or, you would need some kind of written record showing what percentage of the membership was allocated to the business and why.  

 

(Generally, it is difficult to claim a business deduction for expenses that are mixed business and personal because you need to have some reasonable written method to allocate the expenses.)