Can I Write Off My Phone? (2026)

Partly

Yes, but only the business-use portion. If you use your personal phone for work, estimate the percentage of business use and deduct that share of both the device cost and the monthly bill. A second phone or line used only for business is fully deductible.

Where it goes: Schedule C, Line 27a (other expenses) or Line 25 (utilities, for the plan)

Illustration for whether your phone is tax deductible

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.

When it qualifies

  • The business-use percentage of your monthly cell phone bill
  • The business-use percentage of the phone's purchase price
  • A dedicated business phone or line (100 percent deductible)

When it does not

  • The personal-use share of the phone and plan
  • The full bill if the phone is mostly personal (only the business share counts)

How much can you deduct?

The business-use percentage of the bill and device. For example, 60 percent business use means deducting 60 percent of both. A dedicated business line is fully deductible.

A worked example

Example: your phone plan is $80 a month and you use the phone 60% for business. You deduct 60% of the annual bill, about $576 (60% of $960), plus 60% of the cost of the phone itself.

A deduction only counts if you can prove it. NeoReceipt captures the receipt and files it onto the right Schedule C line, so every write-off is documented at tax time.

Frequently asked questions

Can I write off my phone bill if I am self-employed?+

Yes, the business-use portion. Estimate the percentage you use the phone for work and deduct that share of the bill and the device cost. A dedicated business line is fully deductible.

How do I figure the business-use percentage of my phone?+

Base it on how you actually use it, for example the share of time or data used for business calls, email, and apps. Use a reasonable, consistent estimate and keep a note of it.

Is a second phone used only for business fully deductible?+

Yes. If a phone or line is used exclusively for your business, its cost and plan are 100 percent deductible, and it simplifies your records.

Can I deduct a new phone I bought for work?+

You can deduct the business-use percentage of the purchase price. If it is used only for business, that is the full cost.

See the full 1099 write-off list or estimate your bill with the 1099 tax calculator.