I am a degreed Household Manager, i.e. I manage the staff of a very
large home for a wealthy family. I have been doing this for almost six
years. I earn almost about $100,000 gross annually. I am "on call"
24/7. I know there is an IRS tax code section that states that
persons, such as myself, who are provided free housing, either on the
property or off the property, do not have to consider this a "taxable
event", i.e. pay taxes on this free housing beause of said tax codes.
I am now changing positions and am having difficulty quoting these
citations, though I have found them in the past. Would you please
supply me with them? I need the IRS and California Codes Sections.
Thanks, Richard |
Request for Question Clarification by
sublime1-ga
on
28 Aug 2005 13:32 PDT
rrgardiner...
The instructions for Publication 525 (2004), Taxable and
Non-taxable income, notes the following about lodging:
"Meals and Lodging"
"You do not include in your income the value of meals and
lodging provided to you and your family by your employer
at no charge if the following conditions are met.
1. The meals are:
a. Furnished on the business premises of your employer, and
b. Furnished for the convenience of your employer.
2. The lodging is:
a. Furnished on the business premises of your employer,
b. Furnished for the convenience of your employer, and
c. A condition of your employment. (You must accept it in
order to be able to properly perform your duties.)"
http://www.irs.gov/publications/p525/ar02.html#d0e1628
This does not seem to specifically address housing which is
off the property, or the 24/7 aspect of personal service, so
I wonder if it is the reference you are seeking, or if you
remember a different wording, more specific to your case.
Or perhaps the parameters have changed?
sublime1-ga
|
Clarification of Question by
rrgardiner-ga
on
28 Aug 2005 15:33 PDT
Thank you "sublime1-ga" for the trouble you have gone to. I have
reviewed that code section you found, WOW! However, it not applicable
to me. If you would be so kind as to keep checking, it is out there.
The fact is that because my employer requires me to be on "call" 24/7
and pays for my apartment, utilities, etc., on or off the premises,
and is considered a non-taxable event and always has been. It is
there, somewhere. Good luck, Richard
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Request for Question Clarification by
sublime1-ga
on
28 Aug 2005 17:02 PDT
rrgardiner...
I would like to believe that you are correct in your assertion,
however, further searches only seem to substantiate my previous
find. In Publication 15-B (1/2005), 'An Employer's Tax Guide to
Fringe Benefits', it is noted that an employer can claim an
exlusion for the value of lodging they furnish to an employee
if it meets all of the following tests:
- It is furnished on your business premises.
- It is furnished for your convenience.
- The employee must accept it as a condition of employment.
In elaborating on it being a Condition of Employment, they
touch on the 24/7 availability issue:
"Condition of employment."
"Lodging meets this test if you require your employees to
accept the lodging because they need to live on your
business premises to be able to properly perform their
duties. Examples include employees who must be available
at all times and employees who could not perform their
required duties without being furnished the lodging."
http://www.irs.gov/publications/p15b/ar02.html#d0e1561
If there is an entry more specific to your situation,
I'm not finding it. I'm using search terms like:
lodging | "available at all times"
lodging | call | 24
"Housing" produces relatively few results, and the "24"
is useless due to a statement at the bottom of most pages:
"You can get over 100 of the most requested forms and
instructions 24 hours a day, 7 days a week, by fax."
If there is a more relevant page on the site than the ones
I've provided, it can only be found through the use of
several instances of the exact terminology from that text.
If you can provide me with such keywords, I may yet be
able to locate the entry, if, in fact, it exists.
sublime1-ga
|
Clarification of Question by
rrgardiner-ga
on
28 Aug 2005 18:13 PDT
Hi sublime1-ga Good Try, However: It does not meet all the following
tests required by the IRS: i.e. 1) It is NOT furnished on your
business premises; 2) It is NOT furnished for your convenience; and 3)
The employee DOES NOT HAVE TO ACCEPT IT as a condition of employment.
So I guess that ends that line of reasoning.
Please take this calmly in the manner in which it is intended, but you
seem to be trying to make this work by saying that "it cannot exist if
when searched for by Google that it then doesn't exist." This, of
course, is a high form circular reasoning. I am a huge fan of Google.
However, I must take exception to that form of reasoning. Please
cancel my request for an answer from you, but thanks for trying, maybe
a little too hard! Best regards, Richard--PS, I've been a member of
Mensa since 1974, maybe you too!
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