FILE:  DJDA

CELL PHONES AND TELECOMMUNICATION EQUIPMENT

The DeSoto Parish School Board provides certain employees with electronic and telecommunication equipment for use in the performance of their duties such as cell phones, pagers, etc.  These items are considered “listed property” under Section 280F(d)(4) of the Internal Revenue Code.

A pro-rata portion of the monthly charges for the cell phone will be added to an employee’s taxable wages if substantial records are kept to differentiate between business and personal use.  If substantial records are not kept, the entire value of the monthly cell phone usage shall be taxable to the employee.

Adopted:  December, 2010

Ref:    Internal Revenue Service Code Section 280F(d)(4)

Board minutes, 12-9-10

DeSoto Parish School Board