IRS grants generous treatment to business use of cell phones
Employers that have a noncompensatory business purpose for providing cell phones or related equipment—that includes smartphones and personal digital assistants—to employees may treat their business use as a tax-free working condition fringe benefit and their personal use as a tax-free de minimis fringe benefit.
To continue reading this page, become an
HR Specialist Premium Plus member today!
HR Specialist Premium Plus member today!
Your subscription includes:
Ask the Attorney: Answers to your HR legal questions- Compliance Guidance: Access to 7,000 HR news articles, updated daily, sorted by state
- State-by-State: Summaries of HR laws in all 50 states
- Manager's Training Library: a treasure trove of printable training guides
- Memos to Managers for simple staff training
- The Hiring Toolkit: Job descriptions, interview questions & exemption tests for 200+ positions
- Webinar of the Week: Train instantly with recent recordings
- Sample Policies, Weekly Podcasts, Q&As and much, much more ...
