[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3368":3},{"rec_id":4,"title":5,"text":6},"3368","Cell Phone Expenses","Job Expenses: Menu Path: \u003Ci>Deductions/Credits > Other Deductions/Credits > Employee Business Expenses\u003C/i>\n\u003Cbr>\u003Cbr>\nBusiness Expenses: Menu Path: \u003Ci>Income > Business / Rental Income > Business Income (Schedule C)\u003C/i>\n\u003Cbr>\u003Cbr> \nCell phone costs are only deductible if related to your job or business.\u003Cbr>\u003Cbr>\nJob-related expenses are entered on the \u003Ci>Employee Business Expenses\u003C/i> screen. Business expenses are entered on the \u003Ci>Business Expenses\u003C/i> screen.\u003Cbr>\u003Cbr> \nThe job-related expenses deduction applies only to \u003Ca href=\"/freefile2025/answers?faq=7949\">certain types\u003C/a> of employees.\u003Cbr>\u003Cbr>\nIn order for job-related cell phone expenses to be deductible, the following must be true:\u003Cbr>\u003Cbr>\n\u003Col>\n\u003Cli>The cell phone must be used for the convenience of your employer, which means that your use of the equipment satisfies a substantial business need of your employer.\u003C/li>\n\u003Cli>The cell phone must also be required as a condition of your job, which means, you cannot properly do your job without it.\n\u003C/li>\n\u003C/ol>\nThe IRS strictly interprets these rules.\u003Cbr>\u003Cbr>\nIf you meet those two requirements, then you also have to be able to show that the cell phone was used more than 50% of the time for your job.\u003Cbr>\u003Cbr>",1777391554438]