Can you deduct your phone and internet as a 1099 worker?

Yes. If you use your phone or home internet for your business, you can deduct the business-use share of the cost.

Your phone

Work out roughly what percentage of your phone use is for business, then deduct that share of:

• your monthly plan,
• the phone itself (the business share of the purchase price),
• accessories you use for work, like a car mount or charger.

A second line used only for business is 100% deductible.

Gig drivers often have a high business share because the app runs the whole time they work. Choose a percentage you can explain, for example by comparing hours on the apps with your overall use.

Home internet

Same idea: deduct the business-use share of your internet bill. A freelancer who works from home most days might reasonably use 40–60%. Someone who mostly checks email for their Etsy shop might use 10–20%.

You don’t need to qualify for the home office deduction to deduct internet.

What doesn’t count

• The part of your bills used for personal things.
• The basic monthly charge for the first landline phone in your home. (A second, business-only line is deductible.)

Records to keep

• Your phone and internet bills.
• A short note of how you worked out the percentage. A week or two of tracked use, repeated occasionally, is a good basis.

What it’s worth

A $90 monthly phone bill at 70% business use is a $756 deduction for the year. At a combined self-employment and 12% income tax rate, that saves roughly $180 in federal tax.

Find other write-offs in the deductions checklist.