Business Expenses

[Super Mom]

OK probably working WAY to much, this shouldn't be so difficult, yet it is. Cell phone bills and internet bills in proportion to business use is deductible on C right? Isn't depreciation % of business use even deductible even with no home office?

[Burke]

Yes, they are.

[DonPriebe]

OK probably working WAY to much, this shouldn't be so difficult, yet it is. Cell phone bills and internet bills in proportion to business use is deductible on C right? Isn't depreciation % of business use even deductible even with no home office?

Wasn't there a recent (within the last 3-4 years) ruling that a deduction would not be allowed if the internet or phone service was at a flat rate per month, so that the incremental cost of any business usage would be zero?