You
can only deduct the portion of the phone bill you can document for business/school use
in the event of an audit.
However, you can deduct
the entire phone bill if it is dedicated solely for business.
If you
have a phone dedicated to your job, you can enter it in the below area:
Type in 2106 in the search box,
top right of your screen, then click the magnifying glass
Click the jump to 2106 link in the
search results
Follow to prompts and online
instructions