Are Housing Stipends Taxable? Guide to Corporate Housing Tax Rules
Housing stipends and employer-provided lodging can be taxable or tax-exempt depending on IRS guidelines. If housing is necessary for job performance or located on a worksite (e.g., man camps), it may be excluded from taxable income. However, cash stipends and non-essential lodging are typically taxed. Employers must calculate fair market value, report taxable benefits on W-2s, and follow federal and state tax rules. Accurate documentation and consultation with tax professionals are key to compliance.






