IRS Provides Tax Relief for Employer-Provided Cell Phones — But Questions Remain

Tuesday, October 4, 2011
12:00 PM - 01:00 PM Eastern Daylight Time

Join Morgan Lewis for a one-hour webinar discussing the long-anticipated tax relief for employer-provided cell phones.

In Notice 2011-72, the IRS announced that if an employer provides a cell phone and "other similar telecommunications equipment" primarily for noncompensatory business reasons, the otherwise applicable tax rules for employer deductions and compensatory wage treatment are relaxed. The business use of cell phones is treated as a nontaxable working condition fringe benefit and any personal use of the cell phone is excludable as a de minimis fringe benefit.

Topics to be discussed:

  • IRS Notice 2011-72, including issues not resolved by the IRS guidance
  • What constitutes a cell phone or "other similar telecommunications equipment"
  • If the IRS will continue to audit this issue
  • How to treat employer reimbursements to employees for the business use of personal cell phones
  • Policies to help avoid and/or resolve IRS audits going forward
  • Refund opportunity for 2010 and 2011
  • IRS audits for years prior to 2010
  • Recommended action items

David Fuller
Mary Hevener
Vicki Nielsen

Tuesday, October 4, 2011
12–1 pm ET


For more information, please contact Olive To at oto@morganlewis.com or 215.963.5116.

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