IRS provides additional guidance on employer-provided cell phones

September 2012

Overview

The Internal Revenue Service issued Notice 2011-72 and a Field Exam Memorandum on September 14, 2011 which provide guidance with respect to the proper tax treatment of employer-provided cell phones. This guidance applies to tax years after December 31, 2009 and specifically addresses how taxpayers should treat the value of personal cell phone use.

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