Utilities and Telephone

  • As in the mileage expense, you must keep a record or diary of business calls to support your deductions if you do not have a separate phone line installed for your business phone.
  • You may not deduct any part of the standard monthly charge for the first telephone line into your home. After deducting the standard monthly charge, only the percentages of telephone usage directly related to your business is deductible, except business-related long-distance calls.