Cell Phone Expense

[SARGE]

I've been all over the IRS site and can't find how much one can deduct for cell phone calls in a business. Do I simply multiply $.38 by the number of business calls? I use the phone for everyday use and of course business and don't want to figure the "percentage" stuff but actual calls - I have a log.

[Panama Red]

Page 9 of this bulletin has the instructions for Utilities/Telephone deduction. I'm no tax man but I'd say if you have records of the calls, using an estimated amount per call that is reasonable if you can show phone bills/records to substantiate the claim.

http://www.irs.gov/pub/irs-pdf/p587.pdf