hm, my cell phone is not really a requirement for the job, but it helps
doing it - I can deduct it. So, reaching clients easier, quicker, .... also
helps - maybe this qualifies for deducting, too.

You can deduct the cost of a cell phone used on business (if it isn't
your only phone!). But you can't deduct the cost of a class that
trains you on how to use your cell phone.

all the best -- Dan Ford
email: www.danford.net/letters.htm#9

see the Warbird's Forum at www.warbirdforum.com
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