I receive a cell phone allowance/reimbursement from my employer which pays for a work-only cell phone. How do I report excess allowance?

[hopenj16]

This is a phone that I ONLY use for work.  The arrangement changed from a cell phone "allowance" to a cell phone "reimbursement" halfway through the year.  The amount was reported on my W-2 but in box 14 (other) as CELLPHONE.  However, my allowance exceeded the amount I spent.  

[ToddL · Accepted solution]

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.