Tax Treatment of Subsidized University Housing for Senior Administrators, Faculty, and Staff Policy (FA 169)

The Tax Treatment of Subsidized University Housing for Senior Administrators, Faculty, and Staff Policy (FA 169) addresses the tax implications of University provided housing, which is generally treated as income meaning that the subsidized portion of the housing is taxable to the employee who receives the benefit under the Internal Revenue Code. However, there are certain circumstances in which the value of the subsidized portion of the employer-provided housing is appropriately excludable from income.

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• Tax