Checkmark iconCan I Write This Off?

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

TL;DR

You can generally deduct the cost of a new iPhone if it is used primarily for business purposes, such as managing a social media account for your business. However, personal use must be accounted for, and only the business-use portion is deductible.

Detailed Answer

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.

Where to Put It on the Tax Form

Schedule C, Line 27a for other expenses if you're a sole proprietor. If you're using the phone as part of a home office deduction, it may also be included in Form 8829.

Real World Example

A freelance social media manager buys a new iPhone for $1,000. She uses it 80% of the time for managing client accounts and 20% for personal use. She can deduct $800 (80% of $1,000) as a business expense on her Schedule C.

Calculation Required

A calculation is required for this deduction.

To calculate the deductible amount, determine the percentage of business use versus personal use. Multiply the total cost by the business-use percentage. For example, if the phone costs $1,000 and is used 80% for business, the deductible amount is $1,000 x 80% = $800.

Audit Risk & Documentation Tips

Audit risk is moderate. To defend this deduction, keep detailed records of business use, such as call logs, emails, and a usage diary. Save receipts and any contracts or agreements related to your business activities. Consider using a separate phone for business to simplify record-keeping and reduce audit risk.

IRS Reference

IRS Publication 535, Business Expenses; IRC §162.

Relevant Industries

FreelancersSocial Media ManagersDigital MarketersContent Creators

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on November 11, 2025

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