dpb wrote:

- quote -

I should have mentioned, IRS Pub 15-B is a good starting point for the
rules regarding fringe benefit exclusion rules.

-Mark Bole

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Mark Bole wrote:
- quote -


Learned something...

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Chris Ruehrwein wrote:
- quote -

Is the parent corporation the employer? This could be a sticking point.
Or put another way, does the employer (who provides and requires
employee lodging at hotel A) carry on a significant part of its business
activities at hotel B?

Of course, it is the employer's responsibility to figure this out, not
the employee's. If the employer really wants to hire this person and
the lodging is taxable, surely they could just gross up the income to
cover the extra tax.

I'm also curious what kind of hotel (a) includes medical facilities that
(b) are not usable if you live one block away from them...

-Mark Bole

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dpb wrote:
- quote -


It's excludible from gross income if it meets certain requirements, all
of which would clearly be met if the potential employee was lodged at
hotel A. The issue is hotel B in place of A (see my other reply).


-Mark Bole

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Harlan Lunsford wrote:
....
- quote -

But isn't the value of the lodging compensation either location?

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Chris Ruehrwein wrote:
- quote -

live on premises, and unless it's a country block, like where i live, I
see no difference.

ChEAr$,
Harlan Lunsford, EA n LA

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Is this taxable Income? An employer requires all employees to live at their
hotel(A) for their convenance. They do not provide a cash allowance and it
is a condition of employment to live at the hotel. The employer provides
lodging to all of their employees. This potential employee has a child with
medical conditions and needs to be close to medical assistance. The employer
offers the potential employee to live at their hotel(B) own by the parent
corporation one block away which has medical facitlites located in the
hotel. The potential employee would be working at hotel(A) and living at
hotel(B). Would her lodging paid for by her employer be added to her taxable
income?

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