Yes. There is nothing in the Tax Code that restricts a rental property to bare-bones, essentials of life, services. While the IRS generally imposes an ordinary and necessary test on business expenses, the realities of the residential rental market dictate that obtaining a good rental income, indeed renting a property at all, may depend on the level of amenities that a landlord provides to tenants. Within that context, wireless internet service would have no trouble passing the ordinary and necessary test.
