2106 expenses

[Kea]

New client wants to deduct mileage, cell phone and internet service as unreimbursed business expenses as he has in previous years. He is a test engineer / marketing and his wife is an executive assistant.

Other than a log showing business use, what else is required for cell phone and internet? Are the rules the same as for self-employed? These don't seem right to me. It seems that they would use the cell phone and internet anyway. Cell phone could have extra costs due to extra business use. Do these expenses have to be "Required" by the employer or can the employee deduct them if the costs are for their own convenience? I know they have to be "reasonable and necessary" but just not sure how to adjust for an employee.

Thanks

[jasdlm]

I usually have clients keep a log (internet and phone) for business/personal use and then do a percentage calculation. I always tell clients that the phone/internet, etc. has to be reasonably necessary for the production of income.