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An employer-provided cell phone is NOT considered income. Since the company is giving you a cell phone or business purposes, the business will write it off as an expense. Same goes for is they are reimbursing you for your personal cell phone.
As long as there are no odd charges, like overseas coverage when the business does not go overseas, no income needs to be included.
23 Mar, 2020
23 Mar, 2020
23 Mar, 2020