Can I write off a work phone that is under my personal name?

Generally, yes — a work phone can still be deductible even if it’s under your personal name, if you’re self-employed, an independent contractor, or otherwise deducting a legitimate business expense on your own return.

A few important points:

• The name on the account usually doesn’t control the deduction. What matters is who paid the expense and how it was used.
• If the phone is used for both personal and business purposes, only the business-use portion is deductible.
• To deduct 100% of the phone and plan, it generally needs to be used exclusively for business.
• Keep records such as bills and a reasonable method for estimating business use.

If you’re a W-2 employee, you generally cannot deduct unreimbursed employee phone expenses on your federal return. However, some employers may reimburse you, and some states have rules requiring reimbursement when a personal phone is needed for work.

Because tax rules can change and state treatment can vary, it’s a good idea to verify the current rules with a CPA or tax professional for your situation.