Taxpayers who use a home telephone for business purposes may deduct any charges incurred beyond the monthly base rate, such as business long distance phone calls.
The base rate including taxes for the first phone line into the home is not deductible; the cost of a business only second line is deductible. Business calls made while traveling away
from home are a deductible item. This includes any business communication by devices such as a fax machine. Cellular phones that are used for business purposes can give rise
to a depreciation deduction. However, if the phone doesn’t have more than 50% business use, depreciation deductions are limited and the Section 179 expense deduction isn’t