Is an Amazon Prime membership a business write off (like a Costco membership)?

[LeeM]

According to the IRS, if you used it exclusively and regularly for business then yes it is deductible. It would list it as under memberships/fees.

[IXVictoria]

What if I use Amazon prime for business supplies and also use it to purchase personal things like diapers is it still a write off?

[Cellar Scribbler]

You’ve been giving the same answer to everyone, and everyone asked the same question following that…which you don’t answer, which I find really irritating

[Mike9241]

According to the IRS, if you used it exclusively and regularly for business then yes it is deductible. It would list it as under memberships/fees.

What if I use Amazon prime for business supplies and also use it to purchase personal things like diapers is it still a write off? you fail the exclusive test - no write-off.

[ayannafinancial]

Exclusivity applies to home office deductions.  According to the IRS, an expense must be necessary and ordinary to be a business expense write-off. 

Yes, if you use the membership for your business too it is a write-off.  You will allocate the % of the costs to your business expense and the other % will not be a write--off because it is a personal expense.  So if your membership costs $100 and you use 50% for business purchases and 50% for personal then your business expense and write-off will be $50.  This will require you to do an analysis each month based on the total amount spent to determine the write-off portion (supporting documentation).

The same accounting applies for if you use your personal cell phone for business use and submit an expense report... the company can write-off the portion that they reimburse you for as a business expense for phone services because it is ordinary and necessary for an employee to use their personal cell phone to conduct business sometimes.   

[JHSII]

Thank you