IRS officials have informally stated that the IRS will treat iPads and other tablet-type devices in the same manner as cell phones for tax purposes. Earlier, the IRS announced relaxed rules related to the tax treatment of employer-provided cell phones and reimbursements for cell phones. The lines of distinction between cell phones and tablet devices are difficult if not impossible to draw. Much of what can be done on an iPad can be done on an iPhone and vice versa.
Source: Kiplinger Tax Letter, November 10, 2011