Can I deduct Amazon Prime if I use it for business shipping sometimes?

Possibly, but usually only the business-use portion is deductible.

If your Amazon Prime membership is used for both business shipping and personal shopping, you generally should not deduct the entire fee. Instead, allocate a reasonable percentage of the cost to business use and keep records to support that split.

A simple example: if you use Prime mostly for business orders, you may be able to deduct most of the fee; if it’s only occasional business use, the deductible portion would likely be small.

Keep documentation such as order histories, receipts, and notes showing which purchases were business-related. The exact method of allocation matters, so use a reasonable, consistent approach rather than guessing.

If you want a cleaner setup, a separate Amazon Business account or a separate payment method for business purchases can make recordkeeping easier. Also, if you have a dedicated Business Prime membership or another business-specific subscription used only for business, that specific fee may be fully deductible as a business expense, subject to the usual tax rules.

For the exact treatment of your situation, check with a tax professional, since mixed personal/business expenses can be handled differently depending on your business structure and local tax rules.