Home phone or basic home phone service is not deductible. The IRS believes that the basic landline service is an expense that most Americans have regardless of their profession. Cell phones, in time, will probably be included in this category. Many of us don’t even have a land line anymore and use our cell phone as our exclusive contact number.
Make sure that the amounts you provide to us are for your single phone only. If your plan covers more than one phone, make sure to subtract the added cost of the additional phones.
Because your job requires you to be directly accessible to the company, we have the grounds for a deduction. If you are on reserve, this is obvious, but if you are not on reserve, you must also be available for contact by or to contact crew scheduling for non-routine situations, cancellations and mechanicals. You are also using your cell phone to call your supervisor, union or fellow crew members.
We have asked you for the amount of your monthly base. Be sure to include taxes and fees. From this base, we will take the deduction based on the percentage of business usage. As a general rule, very few deductions, which can also have a personal use, pass IRS scrutiny at 100% business. Most of our clients tell us the business use percentage is between 50% and 70%. If you believe you have a percentage of business use other than this, please provide the amount in the space provided. Don’t hesitate to call us if you have any questions about this deduction!
Cell Phone – Remember:
- You cannot deduct cell phones purchased for family members or friends.
- You cannot deduct monthly fees for phone usage by anyone one other than yourself. If you have a family shared plan, you can only claim fees related to your phone.
- Percent Airline Business Usage per Month – you need to identify how much you use your cell phone to conduct business with crew schedule, your supervisor, union or fellow crewmembers and /or to contact family while away on layover.
- Keep your monthly cell phone statements to support your deduction.
Calling Cards – Cards billed directly to your home are deductible as well as International Prepaid Cards if you fly Internationally for any type of business usage.