topleft
topright

GFOA Gathering Information on Cell Phone Use and Record Keeping

The GFOA, the National Association of State Auditors, Comptrollers and Treasurers, and other state and local government groups are working with members of Congress and a state and local government advisory group to help the Internal Revenue Service (IRS) better understand the problems governments face with personal and professional cell phone record keeping associated with government-provided phones or PDAs. The current IRS regulations, written in 1989 when most cell phone calls were charged by the minute, mandate that governments (and all employers) track and charge the employee for all personal calls made on employer-provided phones, or alternatively, charge employees the full value of the devices. With the significant enhancements in technology and pricing of phone services, itemizing personal calls has become a nearly impossible task.


The GFOA is gathering anecdotal information describing policies various governments follow with regard to charging employees for personal use of government-provided cell phones or PDAs. Any information you could provide would be very helpful. Your name and government will not be identified on any documents produced as a part of this effort. Please e-mail your comments to Susan Gaffney.


Legislation to alleviate this burdensome requirement is pending before Congress. Further details were provided in the March 14, 2008, GFOA Newsletter which is listed below.

 

Details mentioned in March 14, 2008 Issue of Newsletter

 

Delisting Cell Phones as Taxable Fringe Benefit Property