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IRS issues guidance on tax treatment of cell phones

机译:国税局发布手机税处理指南

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摘要

The Internal Revenue Service has released guidance aimed at clarifying the tax treatment of mobile phones provided by employers to their employees. The guidance explains a provision of last fall's Small Business Jobs Act of 2010 that removed cell phones from the definition of listed property, a category under tax law that normally requires taxpayers to perform additional recordkeeping. IRS Notice 2011-72, issued in mid-September, provides guidance on the treatment of employer-provided cell phones as an ex-cludible fringe benefit. According to the new guidance from the IRS, when an employer provides an employee with a cell phone primarily for noncompensatory business reasons, the business and personal use of the cell phone is generally nontaxable to the employee. The IRS will not require recordkeeping of business use in order to receive this tax-free treatment.
机译:美国国税局(Internal Revenue Service)发布了旨在澄清雇主向其雇员提供的手机税处理方法的指南。该指南解释了去年秋天的《 2010年小型企业就业法》中的一项规定,该规定将手机从列出的财产的定义中删除了,这是税法规定的一种,通常要求纳税人进行额外的记录保存。 9月中旬发布的IRS第2011-72号通知就如何将雇主提供的手机作为一种额外的附带福利提供了指导。根据美国国税局的新指南,当雇主主要出于非补偿性商业原因向员工提供手机时,手机的业务和个人使用通常无需向员工征税。美国国税局无需为获得这种免税待遇而对业务用途进行记录保存。

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