The IRS lets you deduct the business-use share of your cell phone. If you use your phone 60 percent for business calls, email, and apps, you deduct 60 percent of the bill and 60 percent of the device cost. A reasonable, consistent estimate based on how you actually use it is what matters.
If you keep a separate phone or line only for your business, that one is 100 percent deductible, which also makes the recordkeeping simpler.
Keep your monthly statements and a note of the business-use percentage you used. Accessories bought for business use, like a charger or case, follow the same business-use rule.

