University Cell Phone and Data Plan Policy

By using the University Cell Phone and Data Plan Policy you have the freedom of choice and personal responsibility for your cell phone and data plan. It enables the University to comply with IRS rules regarding the taxability of employee cell phones.

The amount of monthly allowance varies from $15 to $120, depending on need and department resources. Once you qualify, your allowance amount will be processed by direct deposit or check monthly. You will receive your monthly cell phone and internet access bills at your home address, and you are personally responsible for the payments.

Cell phones are a taxable employee benefit, and payroll tax will be withheld on cell phone and internet access allowances. You may claim exemptions for cell phone or internet access business use when you file your personal income tax. You may also analyze your monthly bill to determine the proportion of business use, and you can request an exemption of that portion from payroll withholding.

Business Services staff will help you with any questions. Please submit an approved Allowance Request Form along with a copy of your most recent cell phone invoice.

See also:

Detailed Cell Phone and Data Plan Procedures

Cell Phone and Data Plan Allowance Withholding Exemption

Cell Phone and Data Plan Allowance Change Request