Cell Phones and air cards are deductible if they are use over 50% business, and have to be deducted on a pro rated or percentage of use.
the normal rule of thumb on this subject is that the Air Card would be completely deducted but the Cell phone that you use for both personal and business would be broken down normaly 85-90% Business,
You can show it on the tax return Sch C Part V, Other Expences, this way
Cell phone, $ xxx.xx at 85% then the total would be entered in the appropreiate line.
Or if you have 2 phones then only 1 can be used as a business deduction in full. , If you are a husband and wife team, still only one can be deducted as business.
Frank
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