I searched for this but didn't find a post that quite matched.
As I understand it you can not deduct the t/s% of your cell phone if it is the only/main line that you have right?
My husband and I have a family plan, where minutes are split but text is individually charges (as I need more because it's DCPs preferred mode of contact), So I use mine for business/personal and his is completely non-business. The bill comes in my name listed above my husbands so I'm thinking that the IRS will say mine is the "main" and his is the additional which I assume means I can't deduct it. when I look online it just shows "family plan" with both our names, the only break down is at the text charge area
TomCopeland 02:02 PM 01-31-2013
You are correct that the first line into your home cannot be deducted. You can choose which is the first line.
If your phone company doesn't break out the cost of the two separate lines, take the entire monthly fee and divide by two to determine the cost of your line. Use your time% on your line. Also deduct any specific expenses that are for your line.