Text Messages

[Kelly]

I don't have a landline, just my cell phone. Since I don't text much, it costs less for me to pay the cell company 20 cents per text instead of a flat amount each month for texting. Some of my DC parents do text me occasionally, as do some prospective clients. Can I deduct the 20 cents per text for when they do text me? What category would that be under?

[TomCopeland]

phone texting

Yes, you can deduct the cost of texting to your parents. Claim it under Utilities on Form 8829 as a direct expense (100%).

[Kelly]

Thank you.