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I concur with Bsch4477's answer, it is most likely not taxable for the reason's stated.
But, the bottom line may be how your employer handles it at W-2 time. If they do not include the value of the housing in box 1 of your W-2 (and they most likely won't), the housing value is not taxable to you.
Q. Is this nontaxable fringe benefits per Pub FB-15?
A. Maybe, depending on other details. More likely, this is the employer directly paying out of town business expenses. Either way, it should not be taxable to you.
@macey.karr , agreeing with the excellent / complete answers by my colleagues @Bsch4477 and @Hal_Al , just like to draw attention to the assumption here that this housing is in the USA and not abroad and that the short time is less than a year.
It is in the US!
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