IR-2011-93 states:

“The business and personal use of the cell phone is generally nontaxable to the employee. The IRS will not require record-keeping of business use in order to receive this tax-free treatment.”

<aside> ⚠️ If you are on a shared plan You can only deduct the line of the phones used in business, so if your spouse and kids are included in the plan, you must reimburse yourself for JUST your line.

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