Under Job related expenses.

[dannied69]

Can I deduct the entire year cost for both cost of cell phone and service ( ex. cell phone cost $245 and entire year service cost $720) or just the cost of the cell phone ?

[LeeM · Accepted solution]

If you used the cell phone exclusively for business, you can deduct the cost of the cell phone and service for the whole year. 

If you did not use it exclusively, then I would deduct the percentage of the costs that relate to your business use. 

If you used the phone for business 50% of the time, I would deduct 50% of the total costs (service and phone).