How do I calculate my cell phone expense for my 1099-misc?

[WillK · Accepted solution]

It depends. You need to calculate how much you use your cellphone for business and how much you used for personal use. 

For example, lets say your cell phone bill was $500.00 (used 100% of the time). You calculated that you used your phone 30% of the time for business and 70% of the time for personal. So $500.00 multiplied by 30%= $150.00. You can write off $150.00 as a business expense, and $350.00 would be a personal expense

[jamesswmoore]

How on Earth would someone accurately calculate business vs phone use?

[WOODEYEinc]

Five days in your work week, 8 hours a day for work, 40 hours per week. Let's say 6 remaining hours a day for personal, by five days a week equals 30 hours per week. Add 14 hours a day by 2 days for the weekend to the personal hours you get 44 hours. So yeah, that would be a reasonable calculus. Take the $500 and divide off of the 84 total hours. 44 hours is 52% ($261.90)  of 84 hours for personal and 40 hours is 47% ($238.10) of 84 hours for work. The "science" behind these metrics are typically based off of reasonability.