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New Member
posted Feb 7, 2025 6:41:48 AM

If I use my cell phone for business and personal, how do I input the expenses?

My cell phone is both my business line and my personal line, how do I input those expenses?

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2 Replies
Expert Alumni
Feb 7, 2025 6:56:29 AM

It depends on if you are a W-2 employee, a special exception or you have your own business.

 

  • A W-2 employee can no longer claim any miscellaneous itemized deductions that are subject to the 2%-of-AGI limitation, including unreimbursed employee expenses.
  • You can take a deduction if you fall into one of the following categories of employment, or have certain qualified educator expenses.
    • Armed Forces reservists.
    • Qualified performing artists.
    • Fee-basis state or local government officials.
    • Employees with impairment-related work expenses.
    • Unreimbursed employee expenses for individuals in these categories of employment are deducted as adjustments to gross income.
  • If you own your own business you can take a business expense equal to the percentage of cell phone use.

Publication 529 Deductions for Unreimbursed Employee Expenses

 

Level 15
Feb 7, 2025 7:34:49 AM