It depends. The first requirement states that the housing must be at your business location. This specifically means that the property needs to be owned by the business or employer but doesn't specifically need to be at the same location as the business. There has to be a business connection between the house and the business.
If the business does not own the house, then the value of lodging must be included as taxable income because it doesn't meet all three criteria you listed above and you need to report the 1099 MISC. To report;
- Go to federal
- Wages and Income
- Other Common income
- Form 1099-MISC
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