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Cellular Service Justification Process

Cellular Service Justification Process

The Internal Revenue Service (IRS) requires that individuals meet certain criteria in order to receive a mobile device from SMU without being taxed. In order to ensure compliance with this regulation, an annual justification process has being implemented which will ask employees to document the business purpose for the mobile device.

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The employee receiving the device is required to complete the initial form and respond to the following questions:

  • Are you on call at times for work-related emergencies? 
  • Do you have a business need to conduct business outside of normal or scheduled working hours? 
  • Do you typically work in the field where alternative communication devices are not readily available? 
  • Other justification for the device if none of the other questions are applicable.

Once submitted, the responses are reviewed by a designated approver. 

Please Note: The process is not complete until all approvals are in place.

This same process is also required for all new subscribers or if a service is transferred to another employee.