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Article Date:
February 2012

Word Count:



Corporations Beat Proprietorships in Tax Deductions for Cell Phones

How do you operate your business? As a proprietorship? A corporation? An LLC?


It makes a difference when it comes to claiming tax deductions for the cost of a cell phone. Corporations win!


Your corporation can deduct the cost of the cell phone and its usage charges when it gives you (or reimburses you for) a business-purpose cell phone. And it can do this with virtually no recordkeeping required either by the corporation or by you, the owner-employee.


Such favorable tax treatment is not available to the sole proprietor or the single-member LLC.


How Did This Happen?


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