I presume your income is reported to you on a W-2, and not a 1099-MISC. Therefore the phone is a job-related expense. That's under the Deductions & Credit tab in the Employment Expenses section. Elect to start/update Job Related Expenses under that heading. Then work it through and one of the selections asking what you have, will be "Cellular phone, similar telecom equipment" and that's the one you want. If offered the opportunity to deduct it all in the first year, then take it. Otherwise, it's depreciated over 7 years at $116 a year, and at most, that will reduce your tax liability by $2 (if you're lucky).
