Question

If I'm self-employed and was wondering if there is a cell phone tax deduction. Is there an IRS cell phone deduction for self employed people?

Answer

You can qualify for a cell phone tax deduction from cell phone charges incurred when the mobile phone is being used exclusively for business. There is not an IRS cell phone deduction for self employed people, exclusively. However, you can also deduct additional business expenses that you incur.

When you use a personal cell phone for business, the regular monthly expense will not qualify as a deduction. To deduct the expense, you would need to calculate the business-use percentage of the mobile phone on a month-by-month basis.

Adequate documentation could include a log with these:

  • Notes that indicate whether each call was personal or business
  • Business purpose of each call

Also, your cell phone can’t be your primary residential phone. Additional cell phone charges like these are considered business expenses:

  • Charges for business-related long-distance calls
  •  Roaming charges related to those business calls
  • Additional services added specifically due to business needs
  • Plan increases specifically due to business needs

Related Topics

Related Resources

Tax Deductions for Young Adults — Plus Tax Credits & More!

As a young adult, or millennial, you might be new to the tax game. Here are tax deductions for young adults -- plus some tax credits too -- so you can...

Does the IRS consider HOA fees tax deductible? Can I deduct HOA fees from my rental property?

Find out if and when you can deduct HOA fees from your tax return. H&R Block advises on this information.

I have medical expenses that are not substantial enough deduct on my federal tax return. Can I deduct medical expenses o

Learn if you can deduct medical expenses on your state tax return with advice from the tax experts at H&R Block.

I’m a full-time graduate student. What grad student tax deductions for out of pocket education tuition and fees am I eli

Learn more tax deductions available to grad students with advice from the tax experts at H&R Block.