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

Repaying the First Time Home Buyer Tax Credit

Learn the tax implications of the first time home buyer tax credit and if you need to repay it from the tax experts from H&R Block.

What Are the E-File Requirements?

Let the experts at H&R Block explain the e-file requirements you must follow to e-file your return.

Filing Taxes on Disability Payments

When do you need to claim disability on taxes? Learn more from the tax experts at H&R Block.

How to Choose A Filing Status

There are a variety of tax filing status options. Learn how to choose your tax filing status with the experts at H&R Block.