The IRS has informally indicated that iPads and other tablets will be treated like cell-phones when employers provide them to employees. Thus, employees won’t be taxed on the value of personal use, as long as the devises are provided primarily for business reasons rather than in the form of compensations (SBTS, November 2011). Similarly, reimbursements made by employers to employees for personally owned iPads generally should not be subject to tax when used primarily for business.
Like any good CPA, I need to add a disclaimer: unfortunately, it is impossible to offer comprehensive tax info over the internet, no matter how well researched or written. And remember, I love my readers but having me bookmarked on your computer doesn’t make you a client: before relying on any information given on this site, contact a tax professional to discuss your particular situation.
