Can you write off a phone if you use it for business calls and personal use?

Usually, yes — but only for the business-use portion of the phone and its service.

General rule

If you use a phone for both business and personal reasons, you can generally deduct the part that’s attributable to business use:

• Phone purchase: deduct the business-use percentage of the cost, usually through depreciation or Section 179 if you’re eligible
• Monthly service plan: deduct the business-use percentage of the bill

Important limits

• The phone must be used for a real business purpose and the deduction must be ordinary and necessary for that business.
• You should keep records that support how you calculated the business-use percentage, such as phone bills and a representative sample of your usage over a reasonable period.
• W-2 employees generally cannot deduct unreimbursed employee expenses on their federal return under current U.S. federal tax law.

Practical example

If your phone is 60% business use, you’d generally look at deducting about 60% of the eligible phone costs.

Because tax rules can change and your result can depend on your filing status and business setup, it’s a good idea to confirm the exact treatment with a CPA or tax professional before filing.