I'm a graphic designer who does freelancing, but I also work as an employee for another business full time. Since I do my freelancing in my home office, I understand a percentage of my utilities is deducted and this percentage is reflected by the office space sq f vs the whole house sq ft.
1. Since I use my cell phone mostly (more than 70%) for self employed work, does this go under the above deductible home/office utilities when doing my income tax? Where would it go if not?
2. Is there a maximum value or percentage of utilities deducted in a home office that can go against income made?