Wiktionary(0.00 / 0 votes)Rate this definition: 1  lenticular(Noun) A lenticular image. 2  lenticular(Noun) A lenticular galaxy. 3  lenticular(Adjective) Of or pertaining to a lens.  lenticular(Adjective) Shaped like a biconvex 1  lens. lenticular(Adjective) Relating to a lenticular image.
Cell phones provided for personal reasons (or that are primarily used for personal reasons) are not exempt from the normal recordkeeping requirements necessary to exclude business-related use from the employee's income as a working condition fringe benefit. To the extent no records are kept, such employer-provided cell phones are generally taxable.
If you're self-employed and you use your cellphone for business, you can claim the business use of your phone as a tax deduction.If 30 percent of your time on the phone is spent on business, you could legitimately deduct 30 percent of your phone bill.ven if you're working for someone as an employee, you may have to use your personal cellphone for business. If you itemize deductions, the IRS allows you to claim depreciation on your phone as an unreimbursed business expense if you use it regularly for your job and your use is a common, accepted business practice.