Hi Frank,
just trying to wrap up a 1040 MFJ.  Can I write of a cell phone for someone who is a contractor paid via W-2.  He uses his cell to continually keep in touch with his boss who is mostly never on the site of jobs.  He also uses his Chevy Van (4000 miles at 48.5 cents would lower the tax liability)to go to work sites and transport various stock&equipement for remodeling jobs about half time.How ever he uses the company truck the other half. 
I want to claim his cell phone and his milage "standard" style.  It is not a sched-C or self employement. As well I am efiling and the W-2 supplied to his wife has the wrong Social Sec. (out by 1 number). She has contacted the payroll dept to correct it for 2007 but, I don't have a corrected W-2 in my possession, aside of the income being reported to the wrong Soc Sec # do I need the corrected to file the MFJ Return?
 Need your counsel oh great TAX MASTER.[sm=fun_61.gif]
Thanks Amy

Great Tax Master - yikes lol

ugh W-2 - your limited to unreimbursed employee expenses which hurts because of limitations.
Talk to the client - ask if they had any professional subscription, dues etc.  Maybe some job hunting expenses were incurred to land this job?  Resume, miles etc all add up and hopefully exceed the limitation.  don't forget last years tax prep fee.

caution - risk is employer expectations.  if the employer had no expectation of personal use of phone or use of van it will get denied.  that's if it gets challenged and if employer say no he/she should have told me blah blah.

hope it helps.



The good news for the client is that they saved 7.65% (1/2 of the self-employement tax) by being an employee.