Q. Hal_Al, can you confirm that the housing associated with an undergrad research experience is non-taxable?
A. No. It's a gray area and hinges on whether the housing is provided as part of the research project ("a condition and requirement of employment"). An argument could be made that it was. That said, I agree with the comment, if you don't get any paperwork (the value of the housing is not included on a W-2 or 1099), feel safe to ignore the issue.
A somewhat comparative situation is a student scholarship for room and board. The value of the room and board in usually included in box 5 of the 1098-T. But if the student gets free room because he's an RA (resident assistance), the value is usually not shown in box 5, because it's not taxable.
