can i write off my phone
TL;DR
You can write off your phone expenses if they are used for business purposes, but you must separate personal use from business use and only deduct the business portion.
Detailed Answer
Where to Put It on the Tax Form
Schedule C, Line 25 for sole proprietors, or as an unreimbursed employee expense on Form 2106 if applicable.
Real World Example
A freelance graphic designer uses their smartphone for client communications, project management apps, and social media marketing. They determine that 70% of their phone usage is for business. If their monthly phone bill is $100, they can deduct $70 per month, totaling $840 for the year.
Calculation Required
A calculation is required for this deduction.
To calculate the deductible amount, determine the percentage of phone use that is business-related. Multiply your total phone bill by this percentage to find the deductible amount. For example, if your phone bill is $100 and 70% of usage is for business, the deductible amount is $70.
Audit Risk & Documentation Tips
Moderate audit risk. Keep detailed records such as call logs, billing statements, and any documentation that supports the business use percentage. Consider maintaining a usage log for a representative period to substantiate your business use percentage.
IRS Reference
IRS Publication 535, Business Expenses.
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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 January 27, 2026