Are employer-provided cell phones a fringe benefit?

If your organization provides employees with cell phones for business use, both their business and personal use of the cell phone is a nontaxable fringe benefit. Likewise, reimbursement stipends and cell phone allowances that cover employees’ personal cell phone costs are still nontaxable benefits. Read more at Thomson Reuters.

From the January 2022 issue of the ELCA’s Administration Matters.