November 17, 2009


SUBJECT:    Update to UC Cell Phone Policy

Effective with payroll payments after September 30, 2009, departments will no longer need to report income to employees for UCSD provided cell phones and incidental personal use will be permitted when there is no incremental cost to UCSD.

As of October 1, 2009, the policy requiring departments to impute the benefit of a cell phone and provide a cash allowance for applicable taxes was suspended. As a result of this suspension, UC cell phone policy that for the most part was in place prior to June 2009 will be reinstated. It is expected that Congress will approve legislation that would remove cell phones from the IRS listed property rules making the current change permanent.

Cell Phone FAQs explaining the reasons for the suspension and a reaffirmation of policy are located at:

For questions on current policy, please contact Robin Posner

Departments that have not entered the cell phone imputed income and stipends in PPS, but still need to report cell phone income during the period of compliance (June 1, 2009 - September 30, 2009 ) will need to report the imputed income and stipend by completing the UCOP form located at:

The form should be signed and mailed to Payroll, Mail Code 0952, no later than Wednesday, November 18, 2009. If you have questions regarding the payroll form or reporting, please contact Tom Pirolli

Donald A. Larson
Controller and Assistant Vice Chancellor
Business and Financial Services