TSDaycare 09:53 AM 03-14-2016
I know that I cannot claim a second phone line, but can I claim my cellphone vs landline since my cellphone is used more for business than my home phone? I communicate with all my parents via cellphone, hardly ever use home phone. I guess I'm asking can I use either or?
TomCopeland 10:44 AM 03-14-2016
Originally Posted by TSDaycare:
I know that I cannot claim a second phone line, but can I claim my cellphone vs landline since my cellphone is used more for business than my home phone? I communicate with all my parents via cellphone, hardly ever use home phone. I guess I'm asking can I use either or?
You can't deduct the cost of the first phone line into your home. Either a land line or a cell phone can count as the first phone line into your home. So, if you have another phone line besides your cell phone, you can deduct the business portion of your cell phone.
Unregistered 06:41 AM 06-29-2016
Can't find any thing that says the cell phone can be counted as the first line. The Revenue Code does not allow one to deduct the cost of the first landline into the residence - that doesn't include cell phones.
If one only has only a cell phone, and no landline, he can deduct the business portion of the cell phone expense.
Since cell phones are no longer listed property, he can probably deduct 100% of the cost of the cell phone itself.
TomCopeland 08:50 AM 06-29-2016
Originally Posted by Unregistered:
Can't find any thing that says the cell phone can be counted as the first line. The Revenue Code does not allow one to deduct the cost of the first landline into the residence - that doesn't include cell phones.
If one only has only a cell phone, and no landline, he can deduct the business portion of the cell phone expense.
Since cell phones are no longer listed property, he can probably deduct 100% of the cost of the cell phone itself.
IRS Publication 529 says: "You can't deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business." It doesn't say "landline." It doesn't distinguish between and landline and a cell phone. Therefore, if you have one cellphone line and no landline, you can't deduct any portion of the cellphone line because it's the first line. If you can find something else from the IRS that clarifies this, please let me know.
You can only deduct 100% of an item if it's used 100% for your business.