Answers · Deductions, assets & depreciation
Can a Business Deduct Cell Phone Expenses?
The ordinary and necessary business-use portion of phone/internet costs is generally deductible; material personal use should be allocated.
This question is answered in full on the main page for it.
How it works
The rule, and what it turns on.
Employer-provided phone rules can differ from sole-proprietor mixed use.
Example
$120 monthly home internet with a reasonable 40% business allocation supports $48 business cost.
Common mistakes
What we see go wrong, and what we do instead.
- Deducting 100% household plan automatically.
A better approach
- Use a consistent documented allocation.
Authority
Where this comes from, so you can check it.
IRC §§162, 262; applicable fringe-benefit guidance.
Educational information, not individualized tax advice. Treatment depends on your facts, entity classification and tax year, and IRS instructions change. Confirm your own position with us before relying on it. Mint Associates does not provide legal services.
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