즉 Employer측에서 Fringe Benefit으로 처리한다면 Non-taxable일 것입니다. W-2에 없으면 그렇게 처리했을 것 같네요.
그런데 Employer가 Fringe Benefit으로 처리하자면 Business Premises라야 하는데요.
Employer looks responsible for this issue. 참조만 하세요.
The employer must furnish the lodging on its business premises.
Business premises is generally defined as the place of employment. Unfortunately, your mere ownership of the premises is not sufficient. Courts have ruled that the lodging needs to be living quarters that constitute an integral part of your business property.