First, we are not tax professionals. If you run with what you read here and tell the IRS auditor that the 100 Hour Board said you could deduct _______, it won't fly. So read Schedules A&B Instructions
yourself and decide or talk to a professional.
Ok, first of all, when it comes to business expenses, you can only deduct expenses that exceed 2% of your AGI. That means that if you make $30,000, you can only deduct expenses over $600. So once you figure out all your appropriate job related expenses, total it all up and then subtract 2% of your AGI. What remains is all
you can claim.
Second, straight from IRS Publication 529
You can deduct only unreimbursed employee expenses that are:
An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense does not have to be required to be considered necessary.
- Paid or incurred during your tax year,
- For carrying on your trade or business of being an employee, and
- Ordinary and necessary.
Your cell phone still fit the description? The only place that cell phones are mentioned specifically (that I could find) is that you can deduct their depreciation (loss of value). I can't find anything about cell service. "Supplies" needed for your job are ok to deduct, but I am unable to find where it defines "supplies."
Outside of the IRS site, I found several advice columns that say what I thought was the case: you can deduct the percentage of your bill that is attributed to business expenses. So look over the last 4-6 months' woth of cell bills and figure out the percentage of minutes used for business. If the average is 40% of your minutes, then you can take that 40% of your cell bills and put it towards your total job expenses.
Moving on to the car, this is sketchy area largely because I don't know how your employer is compensating you. That's the first question. Only unreimbursed expenses can be claimed. Due to lack of information on this particular topic, I am going to refrain from giving you my opinion on whether to claim it.
My suggestion is to get some tax help. If you don't want to go to a tax business (or can't afford it), check out http://vita.byu.edu and see if you qualify there.