Cell phone for business. do I need to separate cost of actual phone vs. cost of service? do both go under "communication expenses"?

[MinhT]

In the Business section of TurboTax, you can deduct both the price of the phone and the cost of communications if the phone is exclusively used for business.

The cost of phone can be deducted as Telephone equipment. It can be deducted in full if the price is under $2,500 and you make the de minimis safe harbor election.

The monthly charges can be deducted as communication expenses.

[nora724]

what is de minimis safe harbor election?

[MinhT]

The de minimis safe harbor election allows you to fully deduct the cost of property (fixed assets) under $2,500 per item.
Please read this IRS document for more information:
<a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations">h...>