No, you cannot deduct your personal phone (or home internet), even if your employer requires you to use your own phone for work calls. Here’s why and when the rare exceptions apply.
Why It’s Usually Disallowed for W-2 Employees
Before 2018, unreimbursed employee expenses (such as using your cell phone or paying for home internet for work) could potentially be deducted as a “miscellaneous itemized deduction” subject to a 2% of AGI floor. But the Tax Cuts and Jobs Act (TCJA) changed that. Starting with tax years 2018 through at least 2025, that class of deductions is suspended.
What that means is even though you may incur those phone or internet costs for your job, those expenses typically can’t reduce your federal taxable income if you’re a W2 employee. The law removed most “unreimbursed employee business expenses” from being deductible for those who aren’t in certain narrow categories.
So unless you fall into a special category (for example, some state or local officials, certain performing artists, or certain other qualified employees), the deduction isn’t allowed federally.
Are There Requirements to Reimburse in Washington State?
Some states have laws requiring employers to reimburse employees for necessary business expenses, including remote work costs or job-required tools/phones. Washington and Seattle are among jurisdictions that do have some requirements or protections in this area.
The city of Seattle, in particular, has a wage-theft ordinance that calls for reimbursing employees for necessary business expenses incurred.
However, Washington state law does not broadly require private employers to reimburse all business expenses (like your personal phone bill) under all circumstances.
For state employees, there is a statute that requires reimbursement for mileage when using a private vehicle for official state business. (RCW 43.03.060)
That said, employers often still choose to reimburse or subsidize remote work expenses or phone/internet costs to retain employees or for fairness, especially in remote & hybrid environments.
So bottom line: it’s not guaranteed by state law in Washington that private employers must reimburse you for your phone or internet, but in Seattle there is local protection, and your employer may choose or be required by local ordinance to cover necessary work costs.
How the TCJA Plays Into This
The Tax Cuts and Jobs Act is central to this question. Because of TCJA:
- The miscellaneous itemized deductions category (which included unreimbursed employee expenses) is suspended for tax years 2018–2025.
- That means those expenses, even if legitimate business costs, generally no longer reduce your taxable income if you’re a W2 employee.
- The TCJA also increased the standard deduction significantly, which means fewer taxpayers itemize (further reducing the utility of itemized deductions).
Because of these changes, most employees today must rely on their employer to reimburse job-related costs, rather than claiming them on their taxes.
What You Should Do (and Ask Your Employer)
- Check your company’s reimbursement policy
Find out whether your employer already has a policy for reimbursing job-required phone or internet usage. If the cost is material, it’s reasonable to ask. - Document your usage
If you’re asked to use your personal phone or service for work, maintain logs showing minutes, data usage, or portion devoted to work vs personal. This supports your case if seeking reimbursement or negotiating. - Negotiate a stipend or cost-sharing
Many employers now offer monthly stipends or reimbursements for remote work needs. It’s not guaranteed, but if they require you to invest personal resources, it’s fair to approach this topic. - Plan for 2026 changes
Currently, the suspension of miscellaneous deductions is scheduled to last through 2025. If the tax law changes afterward, these deductions might return (though that’s uncertain). - Consult HR or a legal advisor
If your work situation has nuances (you’re remote, required to use private tools, etc.), HR or legal counsel may clarify whether local rules apply or whether you have standing for reimbursement.
Final Thoughts
Many employees still wonder whether they can deduct their cell phone or home internet when required by their job. The reality now is that for most W2 employees, federal law (thanks to TCJA) prohibits that deduction for tax years 2018–2025. That makes employer reimbursement (or stipend) even more important.
In Washington/Seattle specifically, the law does provide some local protections (especially in Seattle), but it’s not a blanket requirement for every employer. If your employer is asking you to use personal resources for work, it’s reasonable to ask for compensation or partial reimbursement (especially given the legal changes on the deduction side).