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  1. Per IRS, you must have a "substantial noncompensatory business reason" and supporting documentation to qualify for this nontaxable fringe benefit.

    Business Use Justification should use language that includes the following examples of "substantial noncompensatory business reasons": 

    The employee’s job duties require them to be...  

    • available at all times for work-related emergencies,
    • routinely available outside normal work hours, and/or
    • routinely available when away from the duty station (during normal working hours).
  2. Attach a copy of your most recent cell phone bill or service provider contract along with other business use supporting documentation, to substantiate your reimbursement.

    The supporting documentation should contain the employee’s name, phone number, and monthly service charges. It should also indicate the number of adult phone lines on any shared service plan. Activity detail pages are NOT required.  Refer to examples provided in this FAQ.

    Please remember to redact level 2 or 3 data from any attachments per the Guideline for Data Handling. If you have questions about the data levels, please contact your Data Security OfficerInformation Security Liaison, or the Information Security Compliance Office (iscompliance-group@uncc.edu).

    data handling guidelines




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