I have one phone, my cell phone. In the past I have paid this out of my business account and written 50% of it off on my taxes. However, this year one CPA told me I could only deduct a second phone line or something like that. So, I'm not sure who is right. Thanks, Jason

I think it depends on how it is billed. If it is in the company name then you can write the whole thing off. Of course you can write anything off until you get audited!