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Business & farm
You can deduct any "ordinary and necessary" expenses incurred for a business reason https://www.law.cornell.edu/uscode/text/26/162
However, "no deduction shall be allowed for personal, living, or family expenses." https://www.law.cornell.edu/uscode/text/26/262
https://www.irs.gov/publications/p535 says:
Personal Versus Business Expenses
Generally, you cannot deduct personal, living, or family expenses. However, if you have an expense for something that is used partly for business and partly for personal purposes, divide the total cost between the business and personal parts. You can deduct the business part.
So if you use the internet 100% for work it is all deductible. But you would probably have a hard time proving that (and the burden of proof is on you). The IRS would be suspicious that it was actually a personal expense.
Some reasonable allocation might be more defensible.
To really know the answer, however, you really need to do more research and see if there are any cases or other guidance. For example, for land lines eventually Congress just made a simple rule that the first phone line was never deductible but the 2nd one could be if used for business. Perhaps there is something similar for Internet.
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