I found an answer to this similar question: https://ttlc.intuit.com/questions/4510384
Anything you receive of value for performing work for your employer is part of your taxable income, unless it falls into one of the categories of benefits with tax privileges (like medical insurance). That includes the value of employer-provided housing.
There is an exception if the employer requires you to live on their premises.
When an employer provides housing or lodging for an employee, the employee may be able to exclude the value of the lodging from gross income. The lodging must meet three tests under Regs. Sec. 1.119-1(b): (1) The lodging must be on the employer's business premises; (2) the employer must provide the lodging for the employer's convenience rather than for the employee's convenience; and (3) the employer must require the employee to accept the lodging as a condition of employment. Thus, the employee must need to live in the lodging to be able to perform the duties of the employment.
Before the tax reform act of 2018, employees could deduct housing costs for some kinds of temporary assignments. However, this deduction was eliminated in the tax reform act. So you owe the tax on the value of the housing. On the bright side, paying 22% of your rent is better than paying 100% of your rent.
