The cost of a new phone or apps is deductible if they are primarily used for business purposes. For C corp tax filing deadline 2024, categorize these expenses as business tools or technology expenses. Maintain receipts and records of usage to substantiate the deduction.It's also important to ensure that the device or app is necessary for your business operations, as this strengthens your case for the deduction. If the phone or app is also used personally, consider tracking the percentage of business use to accurately allocate the expense. Regular audits of your records can help you stay organized and prepared for any potential tax reviews. Consulting with a tax professional may also provide further insights into maximizing your deductions while staying compliant with IRS regulations.

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