If you'd rather claim it directly on Schedule C, as opposed to Home Office Deduction form (8829), you can do it.
Make a reasonable estimate of how much time you spend on the phone/internet for business and how much for personal needs. I would recommend documenting your logic. Ideally, if you can request an itemized billing from your phone company for three month and go over it separating business and personal calls, that will give you a very good estimate. Either way, once you determine your business use, you can deduct it directly on the Schedule C: either line 25 or 27.
Deducting the expense on a home office deduction form allows you to avoid the reasonable estimate of usage. You just deduct it based on the square footage of the home office area.
See some more info in this article.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
