Timothy C. May wrote:
Net access, if primarily used for work-related things, would not be. Just as company phone calls are not treated as a fringe benefit for the employees making the phone calls. Or business trips. And so on.
Sure, but clearly that's not exclusively the case. (Amazingly enough to some might be the fact that my for-work e-mail volume far exceeds my not-for-work volume.) Hopefully I haven't brought too much shame to my employer. In any case, with the IRS it's often less a matter of common sense than what they happen to decide is The Law. Witness the changes in laws about what constitutes a "home office". Currently, if you're (let's say) a freelance plumber who maintains a legitimate office in your home, where nothing at all but plumbing-related stuff is kept and plumbing-related work is done (booking jobs over the phone), but most of your actual workday is spent out under people's sinks and most of your money is made out there in the field, then the IRS will not allow you to treat that home office as an expense. (At least, that's my recollection of an NPR story from a year or two ago.) ______c_________________________________________________________________ Mike M Nally * Tiv^H^H^H IBM * Austin TX * For the time being, m5@tivoli.com * m101@io.com * <URL:http://www.io.com/~m101> * three heads and eight arms.