Are my cell phone and Internet service not solely used for business deductible?

Can I claim my cell phone and Internet service as a business expense even though I use both for business and personal (50/50). What types of records are necessary and what tax form/line do I use to claim deductions? I have a home office, and my husband is out in the field most of the day.

The portion of your recurring cell phone and Internet service charges that are directly related to your business are deductible as business expenses. However, the Code denies a deduction for any charge required to be paid by a taxpayer to obtain local telephone service for the first residential phone line, so the cell phone must be a second line. These costs are not considered related to your home office, so they do not go on Form 8829.

List them as "Other Expenses" in Part V of Schedule C, and carry them to line 27 in Part II. The cell phone itself is a special kind of depreciable business property called "listed property." For any listed property not used more than 50% in a qualified business use for its entire depreciable life, the first-year expensing election is not available, and you must use straight-line rather than accelerated depreciation. There are also special record-keeping rules for listed property, requiring documentation of business use compared to total use.