Cell phone write off ?

**Roadmedic** · 02.23.2012

Originally Posted by CondoCruiser

Sorry, I was half asleep when I answered this. The bill of service is deductible, but the cost of a phone is not. Ain't that what he asked?

He's a new driver. He'll be going standard deduction anyways.

It's in Publication 529, page 3, bottom right. This is for form 2106 Miscellaneous Deductions which you attach to form schedule A. I don't keep up with owner operators and schedule C. RoadMedic is good at that stuff.

Hard to copy split page pdf...

Also residential line used for business has been removed, first phone, no, second phone, yes... page 16

Being removed from listed property is nothing more than saying it no longer has to be accounted for as to personal and business use.

A cell phone is hardly of any interest in an IRS audit if there is a home line in place. The first phone line is not deductible. The second line is to the extent of the business use involved.

With the packages available anymore, the business and personal calculation is not a major factor. The package is due whether the phone is used or not.

You use your own judgement as to whether the phone is necessary business expense.

If you are a company driver, it is an itemized expese as a miscellaneous deduction subject to 2% of the AGI.

An owner operator gets the deduction as a business expense. Again, you state the business portion for deduction.

**Roadmedic** · 02.23.2012

Originally Posted by kajidono

That looks like the standard applies to everyone section. Last time I really read through it, which was a couple of years ago, there's a separate section with slightly different rules. A businessman on a trip is not considered the same as living on the road. That may have changed since I dug through it but I doubt it.

Oh wait, it's in there, and yes you can. 80% of expenses:

Face value of tickets:

You are missing the most important of all of the rules for deductibility.

Directly related to business.

A truck driver is not going to be in the position of entertainment with a direct business relationship.

Entertainment rules have been more to the business setting.

I fail to see where this is even pertinent to a truck driver and their deductions.

**kajidono** · 02.23.2012

Originally Posted by Roadmedic

You are missing the most important of all of the rules for deductibility.

Directly related to business.

A truck driver is not going to be in the position of entertainment with a direct business relationship.

Entertainment rules have been more to the business setting.

I fail to see where this is even pertinent to a truck driver and their deductions.

Then why do the rules directly reference meals, entertainment expenses, and DOT hours of service in the same sentence? If there was no relation then there would be no need to mention it all together like that. But they go out of their way to say that both meals and entertainment expenses can be written off at the higher 80% rate.

**Roadmedic** · 02.23.2012

Originally Posted by kajidono

Then why do the rules directly reference meals, entertainment expenses, and DOT rules in the same sentence? If there was no relation then there would be no need to mention it all together like that.

You have a link to this?

I do not feel like reading several different pubs when I am trying to get returns done.

**kajidono** · 02.23.2012

Originally Posted by Roadmedic

You have a link to this?

I do not feel like reading several different pubs when I am trying to get returns done.

No, I just posted it. Twice.

**Roadmedic** · 02.23.2012

Originally Posted by kajidono

No, I just posted it. Twice.

Posted from where?

It makes a differnce when reading the information.

You guys have done alot of cutting and pasting, so tracking it becomes harder.

**kajidono** · 02.23.2012

Try from the same post you quoted?

**Roadmedic** · 02.23.2012

Originally Posted by kajidono

Try from the same post you quoted?

But where did you get the information from in the quoted?

I will then go and look into it.

**Roadmedic** · 02.23.2012

I assume you are concentrating on the following:

In general, you can deduct only 50% of your business-related meal and entertainment expenses. (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. See Individuals subject to “hours of service” limits , later.)

This is just a general statement on deductibility of such items. It then goes to discuss the fact the Department of Transportation has more specific rules on the limitations other than the 50% rule.

It does not mean that entertainment comes under DOT.