AWI e-briefs - 10/07/2010 (Plain Text Version)

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Cell Phone Deduction Covered in Small Business Bill

The Small Business Jobs Act simplifies cell phone deductions by eliminating paperwork required for businesses to claim a deduction.

The provision updates the tax treatment of employer-provided cell phones and other mobile devices and eliminates the paperwork required for businesses to claim a deduction. The previous law, written at a time when cell phones were viewed as a luxury perk for corporate executives, added cell phones to the "listed property" rule in the tax code and required employers to maintain detailed logs of employees’ personal calls, text messages and e-mails.  [Return to top]