I am a tax preparer. I also do shops and webpages (for full disclosure.) I am disabled and work at home.
If the purpose of your cell is to be used for work, yes, take the cell phone off your income taxes. Best to have a separate cell dedicated to only work use. Get a new cheapo for personal and use the good one you now have for business. You can write your cell expense and other business related expenses on Part V of IRS Schedule C for "Other Expenses." Write the total cost of your business cellphone bills for the year in the far right column of the expense line. Add the price of your phone and any other expenses associated to it on line 48. You can also take off mileage directly relates to your business actions. For 2013 you get 56.5 cents per mile, for '14 you get 56 / per mile. You must claim all income made by shopping to get all deductions. You do not get the cost of the gas and the mileage deduction. The best way to loose an audit is to try tricks. Be honest, be smart and make money, eat, etc as a natural course of business.
When these companies send you the little 1099 forms in the mail, the IRS got a copy. Mama knows
. Any payments over 600 bucks in a calendar year will get you a 1099. Many will do 550 with one company and 550 with another company thus missing that 600 amount. I recommend just being upfront.
BE SURE that you check your "profile" to be sure that your mailing address is correct with any company that you have shopped for. If your address is not correct, Mama (IRS) still gets their copy whether you do or not. Be sure that the companies that you shop for have the complete mailing address for you including apartment number, and any other information that the postal carrier can use.
You get to do restaurant shops, write off the mileage and all legit business costs, so as to lower the taxable income. You can use what is called a "cash basis" and keep records. If you use the internet, you can write off the internet portion of your bill. Find out the square footage of your area used to make the reports out, and write it off. Do you use a computer, write off the cost.
Do good stuff, make money!! Keep all of it you ca by using the play book that the IRS makes.
Yea, I know, but I will not lie to you. You may not like what is said, but you will trust me in the morning.
Don