First, whether an expense is deductible depends on whether it is ordinary and necessary for your trade or business. You would want to look at what is appropriate for your industry - is it typical that visual effects artists use these subscriptions for research purposes? Is this research necessary to your business?
See the following quote: "To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary."
https://www.irs.gov/businesses/small-businesses-self-employed/deducting-business-expenses
But, these types of expenses are hard to sustain on an audit if you were ever questioned about it as there is likely to be a considerable personal aspect (non-deductible) to these expenses. So, you are going to want to be able to distinguish (and prove) between the business-related uses of Netflix compared to the personal use of it. For example, if you determine that you use these items about 50% of the time for business purposes and the other 50% for personal - only deduct 50% of the cost of the subscription or item. You may want to keep a log showing the times you are using the services for work purposes.
To enter in TurboTax -
First, whether an expense is deductible depends on whether it is ordinary and necessary for your trade or business. You would want to look at what is appropriate for your industry - is it typical that visual effects artists use these subscriptions for research purposes? Is this research necessary to your business?
See the following quote: "To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary."
https://www.irs.gov/businesses/small-businesses-self-employed/deducting-business-expenses
But, these types of expenses are hard to sustain on an audit if you were ever questioned about it as there is likely to be a considerable personal aspect (non-deductible) to these expenses. So, you are going to want to be able to distinguish (and prove) between the business-related uses of Netflix compared to the personal use of it. For example, if you determine that you use these items about 50% of the time for business purposes and the other 50% for personal - only deduct 50% of the cost of the subscription or item. You may want to keep a log showing the times you are using the services for work purposes.
To enter in TurboTax -