How to deducts phone expences for self-employed and how much? Which form to use?

Thank you

You have to file a Schedule C, your phone expenses are entered under utilities.

Thanks a lot... and how is allowed?

Actually, if the phone is a HOUSE landline, it is NOT deductible as a utility. In fact, it is not deductible PERIOD.

However, cell phones are deductible as a necessary expense. I usually put the monthly fees under OFFICE EXPENSES and depreciate the phone itself on Form 4562.

Thanks a lot... and how is allowed?

Not sure what you mean by "how is allowed?".

As ATE pointed out, you cannot claim phone expenses unless you have the phone specifically for the business.