Corp. Tele. Excise Tax Credit

[Bird Legs]

Client, a contractor, has one telephone land line and 4 or 5 cell phones. Failed to mention that client is a C Corp.
Have not calculated this for a corp. yet. Does the credit apply to cell phones as well as to the land line?
Thanks for your responses to this.

[Bird Legs]

Thanks

Jainen. What I thought but was not sure. Now I do know.

[Bees Knees]

Yes the credit applies to the phone charges on cell phones, if the long distance is bundled in with the regular phone service.