I agree ... taking deductions for a phone & internet that you use personally (even a partial deduction) would be very hard to support in an audit situation .... you would be hard pressed to support the deduction for the phone/internet services on the Sch E if you also use the same personally. In the old days of land lines you could not deduct the first line into the home ... only a second dedicated business line or additional features would be allowed .... and this now goes for the common expenses of cell phones & internet services. The base fees for each of these is not deductible however if you pay for extra services or speed then only that portion of the bill *MAY* be a deduction on the Sch E HOWEVER you must keep accurate usage records of business vs personal usage which is not worth your time or effort for the couple of dollars difference on the tax return.
