Can I write off phone plan used for business?

Schedule C (Form 1040) for sole proprietors, under 'Utilities' or 'Other expenses'.

A freelance graphic designer uses their phone for client communications and project management apps. They determine that 70% of their phone usage is for business, so they deduct 70% of their monthly phone bill as a business expense.

A calculation is required for this deduction.

Calculate the percentage of phone use that is business-related and apply this percentage to your total phone plan cost to determine the deductible amount.

Keep detailed records of your phone usage, including call logs and data usage reports, to substantiate the business use percentage. Maintain copies of your phone bills and any calculations used to determine the deductible portion.

IRS Publication 535, Business Expenses