AllFinancialMatters has some info about deducting your cell phone:

Depreciation on Computers or Cell Phones

You can claim a depreciation deduction for a computer or cell phone that you use in your work as an employee if its use is:

For the convenience of your employer, and

Required as a condition of your employment.

That sounds like quite a few of us, doesn’t it? AllFinancialMatters has loads more info, check it out and see if you qualify for this deduction.

How to Deduct Your Cell Phone [AllFinancialMatters]

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