My wife uses her cell phone for work. Its a requirement to have one. Can I deduct her phone as a business expense? She does use it for personal use as well.

[DanielV01]

Yes, her business cell-phone use is a deductible expense.  You do have to allocate, or determine the amount of business use versus personal use she has for her phone.  But what is used for her business (especially if she is self-employed), is deductible, as long as she is not reimbursed.  If she is an employee, the deduction is reported on Form 2106, and if Self-Employed, on Schedule C.  Here are two FAQs that provides additional information:  https://ttlc.intuit.com/replies/3300622

https://ttlc.intuit.com/replies/5559255