Personal cell phone business deduction: Communication or Utilities (Misc Deductions)

[mercurynfo]

Just curious if it is obvious to anyone which TT category applies to a percentage deduction of a personal cell phone used for business purposes.  The examples that TT gives look to overlap at least with respect to cell phone and probably personal home internet.

Thanks.

[DMarkM1 · Accepted solution]

The communication category is the first choice for cell service.  If you have a business office, utilities could be used for the internet service.  If you have a home office, then the internet could be allocated there. If neither, then communication works for the internet as well.