@Hal_Al wrote:
Only the additional costs in using a cell phone for business are deductible. If you pay a flat rate on a phone used for business and personal calls, the tax court has held that the flat rate is for your personal phone and you incurred no additional charges for business use. You have no deduction. (TC Memo 2007-151).
That 2007 Court Case no longer applies in regards to the cell phone. That case denied the deduction because the taxpayer did not meet the STRICT record keeping requirement for "Listed Property". However, since 2010 cell phones are no longer "Listed Property".
