Yes, you can write off your cell phone for business if you use it for work. The IRS allows a deduction for the business-use percentage of your phone plan and device costs. Keep detailed records of usage.
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Yes, you can write off your cell phone for your business if you use it for work. The IRS allows a deduction for the business-use percentage of your phone plan and device costs. You must keep detailed records of your usage to support the deduction. The key IRS standard is that the expense must be ordinary and necessary for your trade or business. A cell phone used partly for business qualifies as long as you can separate personal from business use.
Calculating Business Use Percentage
To determine your deductible amount, calculate the percentage of your cell phone usage that is for business. The IRS accepts reasonable methods such as tracking minutes, data usage, or time spent. For example, if you use your phone 60% for business and 40% for personal, you can deduct 60% of your total phone expenses. Below is a sample calculation:
| Expense | Total Cost | Business % | Deductible Amount |
|---|---|---|---|
| Monthly plan | $100 | 60% | $60 |
| Device purchase | $800 | 60% | $480 (depreciated or expensed) |
| Accessories | $50 | 60% | $30 |
For device purchases, you may either deduct the full cost in the first year under Section 179 (if eligible) or depreciate over time. The same business-use percentage applies.
Deductible Cell Phone Expenses
You can deduct the following cell phone–related expenses, allocated by business-use percentage:
- Monthly service plan charges (voice, data, texting)
- Device purchase or lease payments
- Repairs and maintenance
- Accessories such as cases, chargers, and headsets
- Insurance premiums for the device
If you have a separate business-only line, you can deduct 100% of that line’s costs. However, if you use a single phone for both, you must allocate.
Recordkeeping Requirements
The IRS requires you to keep adequate records to prove the business use of your cell phone. Acceptable documentation includes:
- Itemized phone bills showing calls, data, and times
- A contemporaneous log of business calls, texts, or data sessions
- Calendar entries or appointment records that correlate with phone use
- A written statement explaining your allocation method
Keep these records for at least three years after filing your tax return. Without proper records, the IRS may disallow the deduction.
Self-Employed vs. Employees
If you are self-employed (sole proprietor, LLC member, or independent contractor), you deduct cell phone expenses on Schedule C as a business expense with no limitation other than business use. Employees, however, face different rules. Prior to 2018, unreimbursed employee business expenses were deductible as miscellaneous itemized deductions subject to a 2% adjusted gross income floor. The Tax Cuts and Jobs Act suspended that deduction from 2018 through 2025. For 2026, if the suspension expires, employees may again deduct unreimbursed cell phone expenses, but only if they itemize and the total exceeds 2% of AGI. Alternatively, employees can ask their employer to reimburse them under an accountable plan, which avoids tax on the reimbursement and allows the employer to deduct the cost.