Deduction againt 3713 other taxable allowance

My cell phone allowance is reflected under code 3713 (taxable allowance)
Where on the tax return must I complete the cell phone deduction?

You would depreciate the value of your phone over 3 years and include this under the depreciation section of your tax return (Other Deductions). You must remember to only include the business use portion. Try our depreciation calculator.