Are you able to deduct a new phone. 75% of all the calls and texts are business related and I currently work for a startup. Is the possible or did this change in 2018?

[Bsch4477]

if you are an employee (get a W-2) you can’t deduct the telephone expense.  That is a change for 2018. If you are an independent contractor you can deduct the business use percentage if that is your only phone, but you should be able to document that usage if audited.