The IRS yesterday released various forms of guidance explaining that employer-provided cell phones are excluded from the employee’s income as § 132 working condition fringe benefits and that the § 162 substantiation requirements are deemed to be satisfied.
- IR-2011-93 (Sept. 14, 2011)
- Notice 2011-72, 2011-38 I.R.B. ___ (Sept. 19, 2011)
- Field Exam Memo SBSE-04-0911-083 (Sept. 14, 2011)
Prior TaxProf Blog coverage:
- Bill Would Liberalize Tax Treatment of Employer-Provided Cell Phones (Feb. 15, 2008)
- Proposed Bill Would Allow Tax-Free Employee Cell-Phone Use (Aug. 5, 2008)
- More on the Tax Treatment of Employer-Provided Cell Phones (Aug. 15, 2008)
- Apple Announces New iPhone; IRS to Let Your Employer Give You One Tax-Free (June 9, 2009)
- WSJ: IRS Targets Employer-Provided Cell Phones (June 12, 2009)
- IRS Not Backing Down From Push to Tax Employee Cell Phone Use (June 15, 2009)
- IRS Bails on Proposal to Tax Employee Cell Phone Use (June 16, 2009)
- TEI Urges Moratorium on Taxing Employer-Provided Cell Phones (Aug. 26, 2009)
- Obama Proposes Repeal of Tax on Employer-Provided Cell Phones (Feb. 1, 2010)
- President Obama Signs Small Business Tax Bill (Sept. 27, 2010)
3 responses to “IRS Issues Guidance for Tax-Free Employer-Provided Cell Phones”
IRS updates it’s stone-a-phone era rules
My generation remembers when cell phones were symbols of wealth, conspicuous consumption by the Cadillac Class. That’s when the tax…
IRS updates it’s stone-a-phone era rules
My generation remembers when cell phones were symbols of wealth, conspicuous consumption by the Cadillac Class. That’s when the tax…
IRS updates it’s stone-a-phone era rules
My generation remembers when cell phones were symbols of wealth, conspicuous consumption by the Cadillac Class. That’s when the tax…
IRS updates it’s stone-a-phone era rules
My generation remembers when cell phones were symbols of wealth, conspicuous consumption by the Cadillac Class. That’s when the tax…
IRS updates it’s stone-a-phone era rules
My generation remembers when cell phones were symbols of wealth, conspicuous consumption by the Cadillac Class. That’s when the tax…
IRS updates it’s stone-a-phone era rules
My generation remembers when cell phones were symbols of wealth, conspicuous consumption by the Cadillac Class. That’s when the tax…
IRS updates it’s stone-a-phone era rules
My generation remembers when cell phones were symbols of wealth, conspicuous consumption by the Cadillac Class. That’s when the tax…
IRS updates it’s stone-a-phone era rules
My generation remembers when cell phones were symbols of wealth, conspicuous consumption by the Cadillac Class. That’s when the tax…
IRS updates it’s stone-a-phone era rules
My generation remembers when cell phones were symbols of wealth, conspicuous consumption by the Cadillac Class. That’s when the tax…