Enter any amounts you have paid for a business telephone.

If you only have one line in your home, only the business long distance calls can be claimed.

If you have a second line for business use, the entire monthly charge for this line can be taken.

If you have a cell phone, figure what percentage of it you use for business and multiply that times the monthly bill. Any roaming or special charges on your cell phone bill from business use should be added in full.