Employee Business Expense

Cellular phone equipment (similar to computers) must be used for the "convenience of the employer" and be a "condition of employment" for the taxpayer in order for it to be fully expensed or for the cellular phone costs to be depreciated. Condition of employment means you cannot properly do your job without it. You may write off the cost under the first year expensing rule or use a 5 year MACRS life for depreciation.