Yes, you can deduct a business portion of the cell phone bill, generally speaking. You must somehow allocate between business and personal usage.
How you report the cell phone expense depends if your husband is an employee or self-employed.
If he is an employee - he may deduct the business portion as a job-related expense if he is using the phone for the convenience of the employer... in other words, he may be required by his employer to use his phone. If he is only using the phone because it is more efficient/convenient for him - it is not tax deductible.
- Federal Taxes
- Deductions & Credits (you may have to select See all tax breaks)
- Employment Expenses
- Job-Expenses for W2 Income
If he is self-employed - it would be his "business" expense:
- Federal Taxes
- Wages and Income
- Business Items, Select Business Income and Expenses - follow the interview questions; you would report the income as if you own a business; you will be able to enter your income and expenses (if applicable).
Preschool - No, you cannot deduct the expenses, unfortunately. Jennifer actually must work or be a full-time student in order for you to deduct dependent care expenses.
