can i write off a new iphone if i run my own social media account for hours every day

The cost of a new iPhone can be deductible as a business expense if it is used for business purposes, such as managing a social media account for your business. To qualify, the phone must be used primarily for business, and you must be able to substantiate the business use. If the phone is used for both personal and business purposes, only the portion of the expense attributable to business use is deductible. For example, if you use the phone 70% for business and 30% for personal use, you can deduct 70% of the cost. It's important to keep detailed records of your business use, such as call logs or a usage diary. The IRS requires that business expenses be both 'ordinary and necessary' under IRC §162, meaning they are common and accepted in your trade or business and helpful and appropriate for your business.