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The IRS will also take a similar administrative approach <br />that provides cash allowances and reimbursements for <br />work - related use of personally -owned cell phones. Under <br />this approach, employers that require employees, primarily <br />for non - compensatory business reasons, to use their <br />personal cell phone for business purposes, may treat <br />reimbursements of the employees' expenses for reasonable <br />cell phone coverage as nontaxable. <br />Council Action Requested: Council motion adopting the <br />attached revised cell phone policy. <br />