[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3563":3},{"rec_id":4,"title":5,"text":6},"3563","Phone Expenses","Long distance phone calls related to business, investments, rental properties, or your job are deductible. The basic costs of the first phone line in a residence are considered personal and are not deductible. However, a second phone line or additional telephone services on the first line, such as call waiting, may be deductible expenses.\u003Cbr>\u003Cbr>\r\n\r\nJob-Related Expenses: Menu Path: \u003Ci>Deductions/Credits > Other Deductions/Credits > Employee Business Expenses\u003C/i>\r\n\u003Cbr>\u003Cbr>\r\nBusiness Expenses: Menu Path: \u003Ci>Income > Business / Rental Income > Business Income (Schedule C)\u003C/i>\r\n\u003Cbr>\u003Cbr>\r\nRental Expenses: Menu Path: \u003Ci>Income > Business / Rental Income > Rental Income (Schedule E)\u003C/i>\r\n\u003Cbr>\u003Cbr>\r\n\r\nIn order to deduct cell phone expenses, the following must be true:\u003Cbr>\u003Cbr>\r\n\u003Col>\r\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>\r\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.\u003C/li>\r\n\u003C/ol>\r\nThe IRS strictly interprets these rules.\u003Cbr>\u003Cbr>\r\n\r\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>\r\n\r\nThe job expenses deduction applies only to \u003Ca href=\"/freefile2025/answers?faq=7949\">certain types\u003C/a> of employees.\u003Cbr>\u003Cbr>",1777391558748]