Can I write off the same expense for two difference 1099 form jobs?

[claudiamartinez4]

for instance can I write off my cell phone service for both with the same amount or do I split it?

[ChessPlayer]

You would allocate(split it) based on the usage for each business.  If you also use it for personal use, you should only allocate amount used for business.

[claudiamartinez4]

Makes sense. And now a follow up question would that also apply for the home office deduction?

[gloriah5200]

Yes the same instruction would also apply for the home office deduction.  

Just a reminder...you cannot take the home office deduction for the work you do as a "W-2 paid employee".  Due to tax changes you are no longer able to deduct expenses as a W-2 employee.