While this ruling was a private letter ruling that cannot be cited as precedent in other cases, it remains the only instance in which the IRS has addressed the application of housing allowance to telephone expenses. ![]() In a 1955 ruling, the IRS concluded that telephone expenses are a utility expense to which a housing allowance can be applied. ![]() Can yu deduct cell phones as part of the housing allowance deduction irs. This means you can take an allowance for a depreciating cell phone just as you would a business vehicle, building, computer. The cell phone itself is depreciable capital property. Otherwise, only a portion of the expense is tax deductible. ![]() Businesses can reimburse and deduct the full cost of cell phone expenses if the employee uses the cell phone exclusively for business purposes. Cell phones are an integral part of work communication, especially if employees travel on a regular basis.
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