If my housing is a condition of employment and the employer charges me rent is the rent deductible as a business expense?

[tkc10001]

I work for a state park and it is clearly a condition of my employment and for the convenience of the employer that I live on site.

However they charge me a portion of the fair market rental value. 

Is this considered deductible?

If so how do I report it on my Federal tax return?

[Vanessa · Accepted solution]

No, it is not deductible.  If this is your primary residence, this is a personal expense.