You can estimate the time you use the phone for business versus personal and multiply that percentage by the phone bill to arrive at the deductible cost of the phone. It is best to keep some type of log, however, as you may need to defend the business use of the phone if you get audited.
You can deduct any expense that is ordinary and necessary for you business activity. So that would include the cost of maintaining your vehicle, which you could do by either tracking mileage or deducting the cost of the vehicle, gas, insurance and repairs.
Also, you can deduct supplies. If you travel overnight on business, you can deduct the cost of meals and lodging.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
