If you have a cell phone on an unlimited minute plan, $0 is deductible. As for the office equipment, you need to document (log) the time spent on personal vs.business use. updating your facebook page is personal time. So is twitter.For mileage, keep a log of what each trip was for, who you met, and what business you got from it. Taking someone out to dinner that you never get business from is not going to pass muster with the IRS.
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www.irs.gov
