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

What Is Virtual Tax Preparation?

Virtual tax preparations let you complete your taxes online from the comfort of your home. Find out how easy remote tax preparations can be at H&R Block.

How Does Changing Jobs Affect Your Tax Return?

Changing jobs can come with tax implications like job search and moving expense deductions. Learn more about these potential benefits at H&R Block.

What’s the Difference? Enrolled Agent vs. CPA

What’s the difference between an enrolled agent (EA) vs. a certified public accountant (CPA)? Explore the roles of EAs and CPAs at H&R Block.

What Types of Tax Preparers Are There?

Tax preparers can have various designation and specialties. Learn how different types of tax preparers at H&R Block can help you in person or virtually.