APA's Top Payroll Questions & Answers for 2020 - 32

Taxable and Nontaxable Compensation

3

APA's Top Payroll Questions & Answers for 2020

The reimbursement for the use of an employee's personal
cell phone for business purposes can be nontaxable in certain
circumstances. In a 2011 memorandum to its field examiners, the
IRS directed that where employers, for substantial noncompensatory
business reasons, require employees to maintain and use their
personal cell phones for business purposes and reimburse them for
the business use of their personal cell phones, examiners should
analyze the reimbursements in a manner similar to for evaluating the
employees' use of employer-provided cell phones.
Where employers have substantial business reasons (other
than providing compensation to employees) for requiring the use
of personal cell phones in connection with the employer's trade or
business and reimbursing employees for such use, examiners should
not necessarily claim that the employer's reimbursement of expenses
incurred by employees results in additional income or wages to
the employees. However, the employee must maintain cell phone
coverage reasonably related to the needs of the employer's business,
and the reimbursement must be reasonably calculated so as not to
exceed expenses the employee actually incurred in maintaining the
cell phone. Note also that the reimbursement for business use of the
employee's personal cell phone must not be a substitute for a portion
of the employee's regular wages.
For more information about employer reimbursement of cell phones
and related equipment, such as laptops, see The Payroll Source®,
§3.2-1.

Cash allowance for purchase of face masks

Q.

The California county in which we are located is requiring everyone
at our work location to wear a face mask. Our company would like to
give each employee a $24 stipend toward the employee's purchase
of face masks. I think this stipend would be taxable income to the
employee since it would be provided in cash. Our safety department
says this is required personal protective equipment and that it would
therefore not be taxable. Is either of us correct?

32



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APA's Top Payroll Questions & Answers for 2020

Table of Contents for the Digital Edition of APA's Top Payroll Questions & Answers for 2020

Table of Contents
APA's Top Payroll Questions & Answers for 2020 - Intro
APA's Top Payroll Questions & Answers for 2020 - Cover1
APA's Top Payroll Questions & Answers for 2020 - a
APA's Top Payroll Questions & Answers for 2020 - b
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APA's Top Payroll Questions & Answers for 2020 - Table of Contents
APA's Top Payroll Questions & Answers for 2020 - e
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