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Use of Cellular/Smartphones for College Business Procedure Number 4.1.1P Effective Date November 22, 2013 1.0 PURPOSE In the interest of continued effective communications and update technological

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What is use of cellularsmart phones?

Cellular smart phones are used for communication, accessing the internet, social media, downloading apps, playing games, taking photos/videos, and many other functions.

Who is required to file use of cellularsmart phones?

Employees who are provided with company cellular smart phones are required to file the personal use of the device for tax purposes.

How to fill out use of cellularsmart phones?

Employees need to keep track of their personal use of the company cellular smart phone and report it accurately on their tax forms.

What is the purpose of use of cellularsmart phones?

The purpose of reporting the personal use of cellular smart phones is to determine the taxable benefit that employees receive from the company-provided device.

What information must be reported on use of cellularsmart phones?

Employees need to report the number of personal calls, text messages, data usage, and any other personal use of the company cellular smart phone.

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