When is the value of employer-provided lodging taxable to an employee?

Author: Alice Gilman

The value of lodging provided in-kind to an employee is excluded from the employee's income if the lodging is furnished on the employer's premises and for the employer's convenience, and the employee must accept the lodging as a condition of employment (e.g., the employee must accept lodging to properly perform the job because the employee must be on duty 24 hours a day).