With the ever-increasing popularity of cell phones and personal digital assistants (PDAs) for business uses, the Internal Revenue Service (IRS) has decided to review current tax law pertaining to the deduction of expenses related to cell phones and PDAs by employers for business uses. Currently, employers may deduct the expense of providing employees with the use of such devices, and employees are not taxed on the value of that usage - provided the use is business-related. Costs associated with personal use are not tax deductible by employers and the value of the personal usage is taxable to the employee.
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