If your cell phone is your only phone, then you cannot take a deduction for the phone as the IRS says your first line of phone service is not deductible as a business expense.
If you also have a second line or a landline, then you would need to prorate the amount you claim based on usage. So, if your cell phone is $100/month and you use it only 20% for business, you would only be able to deduct $20/month.
Your home office is only deductible if you use it exclusively for business. If you use it for paying your home bills and the kids doing their homework, you would not be able to take the home office deduction.
If you do qualify for the home office deduction you will enter this by selecting the following:
- Federal
- Income and Expenses
- Review next to your business
- Review again on the next screen by your Business name
- Scroll down then click Add expenses for this work
- Scroll down click add next to your home office
- Click add again next to miscellaneous
- Click continue then you will see an edit button where you can walk through entering your home office and cell phone bill
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