I have read all I can on this topic and I am still confused by the varying responses.
IRS Publication 525 says: "You don't include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met:
1. The meals are: a) Furnished on the business premises of your employer, and b) Furnished for the convenience of your employer.
2. The lodging is a) Furnished on the business premises of your employer, b) Furnished for the convenience of your employer, and c) A condition of your employment. (You must accept it in order to be able to properly perform your duties.)"
Given this, if an RA is required to live on campus and the benefits are provided as noted above, why would this benefit be taxable?
