@gkonopas wrote:
The expenses are shared between my regular job and on call position at another hospital. For example cell phone is used b/c no longer have pagers but I'm not sure if I can claim cell phone bill or a portion of it. Same for physician's license and DEA license. Used for both regular job and on call position.
Cell phones are separately tricky if it is also your personal phone, because you can only deduct the part of the expenses that is related to the W-2 job, and you must have some reasonable method of determining that use and allocating expenses, not only between the two jobs, but also between personal and work use. If it's a work-only phone, you can allocate between your jobs by your income.
