News

IRS considering simpler methods for substantiating business use of cell phones
Tuesday, 16 June 2009

In Internal Revenue Bulletin 2009-23, the IRS recently issued Notice 2009-46 requesting comments on proposed changes to the substantiation rules on the business use of employer-provided cell phones. The Internal Revenue Service offers three different methods of substatiation in this notice, and request that all comments should be received by September 4, 2009. Comments can be sent by U.S. mail or electronically. See IRS Notice 2009-46 for more detailed information about the proposed methods, and where to send comments.