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In general, everything of value that an employer gives you in return for your services is considered taxable income and should be reported on your W-2 and is subject to withholding of income tax and employment tax (social security and medicare tax).
Most of the time, this include housing. If the employer provides you free or reduced price housing, that is also included in your taxable income. There are a few cases where housing might not be required to be included as taxable income.
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