No, you cannot deduct your personal phone (or home internet), even if your employer requires you to use your own phone for work calls. Here’s why and when the rare exceptions apply.<\/p>\n\n\n\n
Before 2018, unreimbursed employee expenses (such as using your cell phone or paying for home internet for work) could potentially be deducted as a \u201cmiscellaneous itemized deduction\u201d subject to a 2% of AGI floor. But the Tax Cuts and Jobs Act<\/a> (TCJA)<\/strong> changed that. Starting with tax years 2018 through at least 2025, that class of deductions is suspended.<\/p>\n\n\n\n What that means is even though you may incur those phone or internet costs for your job,<\/em> those expenses typically can\u2019t reduce your federal taxable income<\/a> if you’re a W2 employee. The law removed most \u201cunreimbursed employee business expenses\u201d from being deductible for those who aren\u2019t in certain narrow categories.<\/p>\n\n\n\n So unless you fall into a special category (for example, some state or local officials, certain performing artists, or certain other qualified employees), the deduction isn’t allowed federally.<\/p>\n\n\n\n Some states have laws requiring employers to reimburse employees for necessary business expenses, including remote work costs or job-required tools\/phones. Washington and Seattle are among jurisdictions that do<\/em> have some requirements<\/strong> or protections in this area.<\/p>\n\n\n\nAre There Requirements to Reimburse in Washington State?<\/h3>\n\n\n\n