As long as companies give the phones to workers primarily for business reasons, employees won’t be taxed on either the business or personal use of the phones. Thus, workers will not need to keep a log of their business and personal calls.
Ditto where employers reimburse for the business use of personal phones. The payments aren’t taxed to employees if the use of the phone is reasonably related to the firm’s business needs and the amounts paid are not unusual or excessive.
These same rules apply to iPads and other tablets, according to IRS officials.