Should you ever take 100% of your phone or auto expenses as business related?
Normally I don’t like to take 100% of these items as the government has a history of looking at these items much more frequently than when only 75% – 90% of usage is for business. However, if you have a separate cell phone for business use only (you have a personal cell phone too) or you have a special car you park at your office and only drive for business, then by all means let’s take 100%. These situations have to be looked at on a case by case basis. If you dirve that car home every day from work, then 95% would be more appropriate than the full 100% and could reduce scruntiny by the government. This is why tax preparation is an art, not a science (and I am an artist, not a mad scientist – most artists are sort of crazy anyway.)