Home internet is deductible in proportion to business use. If you work online and use the connection 50 percent for business, you deduct 50 percent of the bill. Base the percentage on how you actually use it and keep it consistent.
If you have a separate business internet line, it is fully deductible. If the home office deduction covers your utilities under the regular method, be careful not to deduct the same internet cost twice.
Keep your monthly statements and a note of the business-use percentage. The same logic applies to a mobile hotspot used for work.
If you work from a coworking space or cafe and pay for internet or a day pass there specifically for work, that cost is deductible too, since it is a direct business expense rather than a shared home utility. Keep those receipts separately from your home internet.
A reasonable way to set your home percentage is to think about the hours or devices dedicated to work versus personal streaming and browsing across the household. You do not need a stopwatch, but you should be able to explain how you arrived at the figure if asked.