The Cell Phone Revolution Spurs New IRS Business Requirements

Two decades ago, it was highly unlikely that youindividual personal calls, as well as a pro rata share of
would see someone talking on a cellular telephone.monthly service charges."
Back in those days, most cell phones were "carEssentially, the IRS is claiming that any personal use
phones" or so large you had to have a separate bagof business-owned cell phones can be considered
in which to carry them. Today, you can't walk downadditional taxable income - that's right, they want
a sidewalk, through an airport or even down a beachtheir cut, too. While these regulations are only in their
without seeing someone on a cell phone or Bluetoothinfancy phase at this time and only applicable to
device. My, how times have changed.government agencies, it is only a matter of time
Since this cell phone revolution has taken hold ofbefore these regulations become a requirement for
everyday Americans, it's no wonder that businessesall businesses.
are incorporating cell phones, blackberries, etc. intoSo, the question is "How on earth do you keep track
their IT equipment needs. Customers expect thatof every single call you make?" Well, the good news
sales or support contacts are available to answer callsis that this sort of call tracking has been a
anytime, and, to stay competitive, that's whatrequirement in Europe for quite some time, so there
businesses must do.are tried and true solutions out there to help.
In the wake of, what is essentially, a cultural shift,In Europe, most companies use software that will
there is bound to be some backlash. New rules andsplit the bill into business and personal call groups
regulations regarding business use of cell phones andautomatically so that the individual or company
blackberries are popping up left and right. Specifically,doesn't have to scour the bill line by line. This allows
the IRS has started to implement regulations forcompanies to appropriately account for the personal
identifying personal versus business usage oncell phone use, and thereby, adhere to government
company cell phones.regulations, without bogging down their accounting
"To be able to exclude the use by an employee fromdepartments in the process.
taxable income from an employer-owned cell phone,What sales or support representative has time to go
the employer must have some method to requirethrough their bill line by line??
the employee to keep records that distinguishWith these new IRS requirements going into affect in
business from personal phone charges. If thethe United States, it's only a matter of time before
telephone is used exclusively for business, all use isall businesses are required to separate and track cell
excludable from income (as a working condition fringephone usage. And in order to stay efficient, it will be
benefit). The amount that represents personal use isan absolute necessity to find an easy, low cost way
included in the wages of the employee. This includesto track and separate that cell phone usage.