1-119-02075-1 pdf download

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Satisfactory housing will generally be considered to be unavailable to the employee on the open market if either of the following conditions is satisfied:. A The foreign government requires the employer to provide housing for its employees other than housing available on the open market; or. B An unrelated person awarding work to the employer requires that the employer 's employees occupy housing specified by such unrelated person.

For purposes of paragraph d 1 i of this section, in determining whether a commuting distance is reasonable, the accessibility of the place at which the employee renders services due to geographic factors, the quality of the roads, the customarily available transportation , and the usual travel time at the time of day such travel would be required to the place at which the employee renders services shall be taken into account.

A cluster of housing units does not satisfy paragraph d 1 iii of this section if it is adjacent to or surrounded by substantially similar housing available to the general public. Two or more common areas or enclaves that house employees who work on the same project for example , a highway project are considered to be one common area or enclave in determining whether they normally accommodate ten or more employees.

The exclusion provided by section applies only to meals and lodging furnished in kind by or on behalf of an employer to his employee. If the employee has an option to receive additional compensation in lieu of meals or lodging in kind, the value of such meals and lodging is not excludable from gross income under section However, the mere fact that an employee , at his option , may decline to accept meals tendered in kind will not of itself require inclusion of the value thereof in gross income.

Cash allowances for meals or lodging received by an employee are includible in gross income to the extent that such allowances constitute compensation.

The provisions of section may be illustrated by the following examples:. Please help us improve our site! No thank you. CFR prev next. The requirement of subparagraph 3 of this paragraph that the employee is required to accept such lodging as a condition of his employment means that he be required to accept the lodging in order to enable him properly to perform the duties of his employment. Lodging will be regarded as furnished to enable the employee properly to perform the duties of his employment when, for example , the lodging is furnished because the employee is required to be available for duty at all times or because the employee could not perform the services required of him unless he is furnished such lodging.

If the tests described in subparagraphs 1 , 2 , and 3 of this paragraph are met, the exclusion shall apply irrespective of whether a charge is made, or whether, under an employment contract or statute fixing the terms of employment, such lodging is furnished as compensation. If the employer furnishes the employee lodging for which the employee is charged an unvarying amount irrespective of whether he accepts the lodging, the amount of the charge made by the employer for such lodging is not, as such, part of the compensation includible in the gross income of the employee ; whether the value of the lodging is excludable from gross income under section is determined by applying the other rules of this paragraph.

If the tests described in subparagraph 1 , 2 , and 3 of this paragraph are not met, the employee shall include in gross income the value of the lodging regardless of whether it exceeds or is less than the amount charged. In the absence of evidence to the contrary, the value of the lodging may be deemed to be equal to the amount charged.

The condition of either paragraph d 3 ii A or B of this section is not satisfied if the requirement described therein and imposed either by a foreign government or unrelated person applies primarily to U. A waitress who works from 7 a. The employer encourages the waitress to have her breakfast on his business premises before starting work, but does not require her to have breakfast there.

She is required, however, to have her lunch on such premises. Since the waitress is a food service employee and works during the normal breakfast and lunch periods, the waitress is permitted to exclude from her gross income both the value of the breakfast and the value of the lunch.

The waitress in example 1 is allowed to have meals on the employer's premises without charge on her days off. The waitress is not permitted to exclude the value of such meals from her gross income.