4.8 Employer-provided cell phone
An employer is able to exclude from taxable wages the value of a business use cell phone provided to an employee where the primary purpose is for non-compensatory business reasons.
Personal use of a cell phone provided for this purpose is deemed to be de minimis (4.6) and not taxable to the employee. The purpose is determined to be non-compensatory if the employer's reasons include:
• the employer's need to be able to contact the employee at all times due to potential work-related emergencies
• the employee has a requirement to be
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