When Personal Use is Not Taxable to Employee

摘要

That's the policy at Le Moyne College, in Syracuse, N.Y. Here's an excerpt:"Employees assigned a College cellular telephone shall use it for necessary and official business-related purposes. .. In all cases where personal use is unavoidable, the call should be kept to a minimum and every attempt to utilize other methods of telecommunications should be suggested and exercised... The IRS may impose an income tax and/or penalty against an employee who they determine through a business audit have violated this code.