Estimating the use of your iPhone for your self employed business is based on the time your cell phone is used for business purposes and personal purposes. As an example, if 30 percent of your time on the phone is spent on business, you could legitimately deduct 30 percent of your phone bill. Keeping a log of time used for personal purposes or business purposes or both to help determine the percentage of business use.
The article below will be helpful as well.
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