An informal IRS decision states that employer-provided tablets (Apple iPads, Samsung Galaxies, etc.) won’t be taxed to the employee as long as the tablet was given primarily for business reasons. This is the same logic as providing cell phones – people need to keep in touch with the office and tablets are rapidly replacing cell phones in this capacity.
The key is that the tablet must be provided primarily for business reasons and not as a form of compensation. This is a critical distinction so if your employer wants to ‘give you’ a tablet, make sure there is a memo in your personnel file stating that the tablet was given for business purposes and not as compensation.
The drawback is that upon leaving that employer, you might have to return the tablet although that isn’t done too often.
Talk to your employer about getting a tablet! Show them the business reasons & how it will make working so much easier and be a business expense!
If you have any thoughts or question, feel free to let me know.
Thomas C. Hodge, CPA
The Hodge Group