Checkmark iconCan I Write This Off?

Can I write off my cell phone for business?

TL;DR

Yes, you can write off your cell phone for business purposes, but only the portion used for business activities.

Detailed Answer

The cost of your cell phone is deductible to the extent that it is used for business purposes. If you use your phone for both personal and business reasons, you can only deduct the percentage of the time it is used for business. For example, if 60% of your phone usage is for business, you can deduct 60% of your phone expenses. It is important to keep detailed records of your phone usage to substantiate the business use percentage.

Where to Put It on the Tax Form

Schedule C, Part V for sole proprietors; Form 1120 or 1120S for corporations; Form 1065 for partnerships, under 'Other Deductions'.

Real World Example

A freelance graphic designer uses her cell phone for client communications and project management. She calculates that 70% of her phone usage is for business, so she deducts 70% of her monthly phone bill as a business expense.

Calculation Required

A calculation is required for this deduction.

Calculate the percentage of your phone usage that is business-related. Multiply this percentage by your total phone expenses to determine the deductible amount.

Audit Risk & Documentation Tips

To minimize audit risk, maintain a log of your phone usage, detailing the business purpose of each call or message. Keep copies of your phone bills and any other relevant documentation to support your deduction.

IRS Reference

IRS Publication 334, Chapter 8; IRS Publication 535, Business Expenses

Relevant Industries

FreelancersSmall BusinessConsultantsSales Professionals

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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 July 10, 2025

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