How to determine % business use of cell phone

[mamachelle4]

How would you determine the % of business vs. personal use of a cell phone? I know I use the cell phone a majority of the time for business, but how do I determine the actual % for deduction?

[CathiM]

You could analyze one of your cell phone bills or just make a good faith estimate. As long as your actual cell phone bill doesn't differ from your estimate by much, you should be okay.

Most cell phone services provide a list of all the calls you made on a detailed bill.  You can usually find it online. If you highlight the common personal calls and count them, you will probably get a good estimate.

If this is impossible or too difficult, make a good faith estimate.

[mamachelle4]

Thank you. I wasn't sure if you needed a log like you do with mileage. That would be too much!

[CathiM]

Your welcome. Yes, a log would be too hard.