Small Business Jobs Act to Simplify Taxation of Cell Phone Usage

By Philip J. Castrogiovanni , Ralph E. DeJong , and Michael N. Fine New legislation, which takes effect immediately, simplifies substantiation rules for employer-provided cell phones and other similar telecommunications equipment. On Monday, September 27, 2010, President Obama signed the Small...

McDermott Will & Emery: Employer-Provided Cell Phones May Generally Be Treated as Nontaxable Fringe

By Ralph E. DeJong , Michael N. Fine and Ira B. Mirsky The Internal Revenue Service recently issued a notice specifying that the business and personal use of an employer-provided cell phone, or other similar telecommunications equipment ( e.g. , PDAs and BlackBerrys), will generally be treated...