Why wouldn't IRS Publication 525 (page 7, Meals and Lodging) apply? The RA room and board benefit is directly related to employment as a Resident Assistant. In our case, the meals are: furnished on the business premises of the employer (the University) and furnished for the convenience of the employer. The lodging is: furnished on the business premises of the employer (a dorm), for the convenience of the employer, and a condition of employment as a Resident Assistant.
If room and board were simply given as an additional scholarship and not tied to any specific employment requirement, I could understand it being taxable. However, I am having a hard time understanding why it's taxable given IRS Pub 525 and why it would be included on a 1098-T.
Thanks in advance for any clarification that can be provided.
