If you wish to report the "excess allowance", enter the
income on line 21 of your return. ere are the steps to take:
- Go
to Less Common Income, Miscellaneous Income and Other reportable income
- Or enter "other reportable income" in the Search Box, and Select
"Jump to other reportable income")
- Continue
to the screen "Other Taxable Income".
- Enter the description
as "Cellphone Allowance" and the amount you received in excess of your actual costs.
- These are NOT wages.
