Employer-Provided Meals and/or Lodging Allowance
Please note that the below information is relevant for when meals and or lodging are provided on a recurring basis to an employee based on their job position and duties.
Under certain conditions, Purdue is able to provide meals and/or lodging to employees on a non-taxable basis.
Section 119 of the Internal Revenue Code provides the following qualifications for employer-provided meals and lodging that would be considered non-taxable:
- The value of meals furnished to an employee by the employer shall be excluded from the employee's gross income if two criteria are met:
- The meals are furnished on the business premises of the employer, and
- The meals are furnished for the convenience of the employer.
- The value of lodging furnished to an employee by the employer shall be excluded from the employee's gross income if three criteria are met:
- The lodging is furnished on the business premises of the employer,
- The lodging is furnished for the convenience of the employer, and
- The employee is required to accept such lodging as a condition of employment.
A list of current job positions that have been determined to meet these requirements are maintained by the Tax Department. Every two years, the Tax Department will follow up with business managers across the University for confirmation of any job positions that are provided meals and/or lodging on a recurring basis. The Tax Department will follow up on an individual basis with these departments upon confirmation that these benefits are being provided.Any questions regarding the above should be directed to email@example.com.