Wiktionary(0.00 / 0 votes)Rate this definition: 1  lenticular(Noun) A lenticular image. 2  lenticular(Noun) A lenticular galaxy. 3  lenticular(Adjective) Of or pertaining to a lens.  lenticular(Adjective) Shaped like a biconvex 1  lens. lenticular(Adjective) Relating to a lenticular image.
Cell phones provided for personal reasons (or that are primarily used for personal reasons) are not exempt from the normal recordkeeping requirements necessary to exclude business-related use from the employee's income as a working condition fringe benefit. To the extent no records are kept, such employer-provided cell phones are generally taxable.
1 You can deduct expenses for a cell phone used exclusively for business in the same way as a wired phone. 2  If you have only one cell phone and you use it for both business and personal calls, check with your tax adviser on deductibility. If you have One Telephone Line in Your Home. 2  If you have only one telephone line in your home, you cannot deduct the use of the phone line for local calls, since that is not exclusive use of the line, under IRS regulations.