My son works for FedEx but in a Loews Hotel. The hotel provides meals to its employees and the FedEx workers. Does my son have to report the meals as income?

[nicsnyder]

The meals are eaten in a room only available to Loews and FedEx employees. It's not open to the public. My son doesn't usually eat the meals due to dietary preferences, but he does get soft drinks from the employee cafeteria.

[JulieS]

No, meals provided on site are a 50% deduction for the employer and are tax free to the employee.

[nikolai4]

Thank you!  Does your answer stand even though my son is not an employee of the hotel?  That's where my confusion is coming in.  For all intents and purposes, my son and his FedEx co-workers are treated the same as the Loews employees.  Thank you again!